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    Question

    Tata Consultancy Services v. State of Andhra Pradesh

    (2004) held that: 
    A Software is not “goods” Correct Answer Incorrect Answer
    B Software is “goods” for sales tax Correct Answer Incorrect Answer
    C Software is a service Correct Answer Incorrect Answer
    D Company cannot be taxed Correct Answer Incorrect Answer
    E Directors are liable for tax dues Correct Answer Incorrect Answer

    Solution

    The SC held customised and canned software qualify as “goods.”

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