part of their business they prepare and load
on customers' computers custom made software (for sake of
convenience hereinafter referred to as `uncanned software ... software programme the incorporeal right to the software is not
transferred. It is held that the incorporeal right to software is the
copyright which remains
value of the operating softwares like Windows
2000, Windows XP which are secondary softwares. Indisputably, when an
operating software is loaded in the computer ... software.
It is not the case of the appellants that the software
was assembled with the disk drive. In fact, the
software was installed
part of their business they prepare and load
on customers' computers custom made software (for sake of
convenience hereinafter referred to as `uncanned software ... software programme the incorporeal right to the software is not
transferred. It is held that the incorporeal right to software is the
copyright which remains
this software is not an incorporeal right to
be comprehended. Therefore we hold that the switching
system software and the data processing software
involved here ... capable of transmitted, transferred, delivered, stored and
possessed. If a software whether customized or non-customized satisfies
these attributes, the same would be goods. Unlike
satellite or other technology or use of the software. So far as the customers are concerned, they purchase tickets from the retail outlets after effecting ... Andhra Pradesh General Sales Tax Act . The Court held that the custom made softwares are capable of abstraction, consumption and use and can be transmitted
establishment situate in India, not involving clearance at any custom station as defined in the Customs Act, 1962 ."
That as long as the proceeds ... income from export of articles and things and computer software These sections define 'computer software' to mean any computer programme recorded
There are softwares without which computer cannot work at all. There may be softwares which contain additional or ancillary applications which a customer may want ... value of a computer. But a buyer has to buy software without which the computer cannot work. The computer would otherwise be a dead
Tata Infotech Ltd. vs Collector Of Customs on 27 February, 2004
Equivalent citations: 111(2004)DLT178, 2004(74)DRJ533, 2004(94)ECC360, 2004(173)ELT8 ... searched the office premises of the petitioner and detained the said software. The software was formally seized on 12 February 1991 under a reasonable belief
network marketing unlike the appellant which carries on the business of
software development, software solution and connected activities. The
respondent's assertion is factually ... they have advertised themselves as providing inter alia software
solution, integrating and management solutions and software development
covering the same field as the appellant
that the said
software for controlling the whole operation is designed and developed by them
and the commercial value of the software runs into crores ... they would have to install their software for the purpose of doing
the work of maintenance. One such software was installed at Vashi Bulk
Petroleum
