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c) The subject software has no independent value of its own.
d) No copyrights in the software are transferred to the customers.
e) No access to the "source codes" in the software is granted to the
customer.
f) Payment for software is not related to the productivity, use or number
of subscribers.
g) Customers do not have the right to commercially exploit the software.
ITA-904-909/2016 Page 3 of 21
h) Software supply is in the nature of transfer of copyrighted article and
not transfer of "a copyrighted right".