produced
before us, argued that the sale itself was of the
customized software. The records indicate that there is no
written agreement as such ... operation of the software necessarily it
would be a sale of goods with the software on which the
customization is incorporated. However
above functions and that
definitely will fall under customized or non
customized software and it is clear that software is
not something that is distinct ... finding that the
activity undertaken by the petitioner amounts to customized or
non customized software, it is evident that no scientific material
had been relied
Pleader appearing for the respondent. The question
raised as to whether customized software developed and sale of the
same attracts sales tax is covered ... counsel contended that sales are not local in as much
as software for customers were developed at site outside Kerala,
there is nothing to indicate
department had not taken
into account the Customer Advance Register maintained
in the Advance Soft Software maintained at the Head
Office. The said Register contained ... available with the department and the settlement
commission found that the customer advance software
that was maintained by the assessees at their head office
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
accused was a builder.
Defacto complainant designed a custom made software for the use of the
1st accused. 1st accused had a case that
accused was a builder.
Defacto complainant designed a custom made software for the use of the
1st accused. 1st accused had a case that
Digital Cable
Receiver/Set Top Boxes function without the software and the
software is used by the Cable TV Operators in order to restrict ... software embedded.
But, at the same time, the embedded software cannot be used
unless and until the software is downloaded at a later point
application in cases of
uncanned software which referred to software that was developed
for a particular customer and which was not sold off the shelf ... 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
rendered services of development or manufacture of software or programmes and also processed the data for various customers like the Federal Bank Limited, the South
