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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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