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Therefore, on consideration of facts of the cases and the judicial decisions referred to above, we are of the view that the sale/purchase of OCLC products involve transfer of property in the form of intellectual property /technology in the form of databases in softwares. Besides the above decisions quoted, the Hon'ble High Court of Madras has decided in the case of Infosys Technologies Ltd., Vs. SC and CCT, Chepauk, Chennai reported in (2008) 17 VST 256 that the customized and non customized software are goods liable to be taxed on their sales. The respondents have sold the intellectual property through OCLC products in India in the capacity of distributor on behalf of a foreign principal, the transactions are liable to be taxed in the light of above decisions. It is not the website access charges, but the subscriptions or prices of OCLC products sold were collected by the respondents from the Indian customers in Indian currency and paid the same to the foreign vendor principal in https://www.mhc.tn.gov.in/judis  T.C.(R)Nos.38 & 39 of 2021 foreign currency. The claim that the customers have no right to alter/edit/change the contents of the database does not support the respondents since the database sold through online full fill all the criteria of a goods as held in the decisions referred to above.