sale or purchase of goods"
includes-
(a) a tax on transfer, otherwise that in pursuance of a
contract, of property in any goods ... Goods means all kinds of movable property
including computer software but excluding actionable
claims, newspapers, stocks, shares, securities or
Government stamps and includes
repair of properties, whether immovable
or not; or
(c) maintenance or repair including reconditioning or
restoration, or servicing of any goods, excluding a motor
vehicle ... purposes of this clause, --
(a) "goods" includes computer software;
(b) "properties" includes information technology software
B. Section
computer is not includable in the assessable value of computers since
there is a distinction between computer and its software, though ... alongwith computer is not includable
in the assessable value of computers since there is a distinction
between computer and its software
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
repair of properties,
whether immovable or not; or
(c) maintenance or repair including
reconditioning or restoration, or servicing of any
goods, excluding a motor vehicle ... purposes of this
clause, --
(a) "goods" includes computer software;
(b) "properties" includes information
technology software;]
15.2 Before us, the appellant
