software products that are distributed by the
Indian distributors are shrink wrap products. In other
words, the Indian distributors have been granted the license ... distribute shrink wrap software products to the end users
in India, with the copyright in such software product being
vested with Adobe at all times
jurisdictional authorities about their intention to purchase two new Carton Shrink Wrap machines and these machines were received in their factory on 17.08.2011. The Range ... Range Superintendent to verify as to whether the carton shrink wrap machines are packing machines as defined under Rule 2(c) of the Pan Masala
question before us is as to whether the sale of shrink wrapped
/off the shelf computer software by the non-resident to the resident assessee ... think it proper to
first discuss the nature of the shrink wrapped software.
The words 'shrink wrap' refer to the shrink wrap packaging
Biscuits Section 18 (1)
wrapped in and 49 (1) of
Shrink Wrap the Act.
(Transportation
Package) kept
in carton did
not contain the
declaration
namely ... Ayurvedic and 24 of the
Drug wrapped rules read with
in Shrink Wrap Sections 18
for and 49 of the
transportation Act.
(Transportation
14
package
software licence agreement is an 'off the shelf'/Shrink Wrapped'
software which assists telecom companies in billing in an efficient,
profitable billing ... lntec Ireland to
Reliance is in the nature of a shrink wrapped/ off the shelf software.
Therefore, in the facts of the present case
payment received by the assessee from resellers on sale of shrink
wrap software is in the nature of 'Royalty' which is liable ... develops and markets 3D mechanical design solution in
various countries. The shrink-wrap application software developed and
sold by assessee is called 'Solidworks
Maxran Corporation vs Subh Shrink Wrap Pvt. Ltd on 17 May, 2025
IN THE COURT OF SH.RAJ KUMAR TRIPATHI:
DISTRICT JUDGE (COMMERCIAL COURT
benefit and burdens of ownership are transferred.
The granting of a shrink-wrap license would normally fall under
(a) above, thus being considered a sale
business of trading in software packages commonly known as 'shrink wrapped software packages' or canned software. The assessee has entered into several agreements ... customers. For the appeals under consideration, the assessee imported shrink wrapped software from the following parties:
1. Actuate Corporation, USA
2. Borland Australia
circular of Government of Singapore
7 Reliance and Lucent Group
exempting shrink-wrap software from withholding tax as per Circular
29.12.2000. The AO referred ... have held that in the cask of a sale of shrink-wrap
software being a copyright~ article, consideration received does not
amount to royalty
