Indirect Tax and wherefore, mere
finding that the computer software would be included within the
term 'Sales Tax' would not preclude this ... India, wherein it is clearly stated
that "literary work" includes computer programmes, tables and
compilations including computer [databases]. Section
Indirect Tax and wherefore, mere
finding that the computer software would be included within the
term 'Sales Tax' would not preclude this ... India, wherein it is clearly stated
that "literary work" includes computer programmes, tables and
compilations including computer [databases]. Section
Indirect Tax and
wherefore, mere finding that the computer software
would be included within the term 'Sales Tax' would not
preclude this ... India, wherein it is clearly stated that "literary work"
includes computer programmes, tables and compilations
including computer [databases]. Section
such software. The software is embodied
in the system and the revenue accepts that it could not be used independently. This
software merely facilitates ... cassette or disc or CD. Thus a transaction sale of
computer software is clearly a sale of "goods" within the meaning
provisions, clause 3(a) explained the activity of 'manufacturing' to
include in any "process". As the Legislative history of the provisions ... article or things or computer software".
However, the Legislature did not define the word "manufacture" including
any processing exercise alike
Indirect Tax and
wherefore, mere finding that the computer software
would be included within the term 'Sales Tax' would not
preclude this ... India, wherein it is clearly stated that "literary work"
includes computer programmes, tables and compilations
including computer [databases]. Section
said that it is not
correct to include any other turnover not connected with the
computer software business and therefore turnovers on account ... various
businesses carried on by the assessee including the profits on
export of computer software (eligible business
Indirect Tax and wherefore,
mere finding that the computer software would be included
ITA No.1005/B/011
10
within the term 'Sales ... India, wherein it is clearly stated that "literary work"
includes computer programmes, tables and compilations
including computer [databases]. Section
Indirect Tax and
wherefore, mere finding that the computer software
would be included within the term 'Sales Tax' would not
preclude this ... India, wherein it is clearly stated that "literary work"
includes computer programmes, tables and compilations
including computer [databases]. Section
computer
software outside India, or expenses if any incurred in
foreign exchange, in providing the technical services
outside India should not be included. However ... computer software received in or
brought into India by the assessee in convertible foreign
exchange but so as not to include inter alia freight
