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26. With the above background of discussion now we examine the facts of the case under consideration, we find that in the impugned transactions of payment to TDT was for the use of 'True Dial; Software' and not for purchases, as evident from following Clauses of terms and conditions of the agreement:
Whereas, Licensee desires to become an authorised user of the Licensor's True Dial Software which is described on Exhibit A (the software) for 60 simultaneous net work connections (the "Connections") and Whereas, subject to the terms and conditions set forth in this Agreement, Licensor desires to grant Licensee a limited, contingent, right to use the Software; and Whereas, the Licensor owns the Software: and all copyrights, trade secrets, know-how and other intellectual property rights underlying the Software, including all copies of the source code; and Whereas, Licensee and Contact Management Solutions, Inc. ("CMS") have entered into that certain Agreement of even date herewith pursuant to which CMS has agreed to use its commercially " reasonable efforts to deliver to Licensee 10,800 telemarketing operator hours per month;