TATA CONSULTANCY SERVICE Vs. STATE OF A P
LAWS(SC)-2004-11-73
SUPREME COURT OF INDIA (FROM: ANDHRA PRADESH)
Decided on November 05,2004

TATA CONSULTANCY SERVICES Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents





Cited Judgements :-

BHARTI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2009-1-32] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2011-1-75] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA FINANCE DEPARTMENT [LAWS(KAR)-2011-2-5] [REFERRED TO]
SUNRISE ASSOCIATES VS. GOVT OF NCT OF DELHI [LAWS(SC)-2006-4-21] [REFERRED TO]
HOTEL AND RESTAURANT ASSOCN VS. STAR INDIA PVT LTD [LAWS(SC)-2006-11-99] [REFERRED TO]
Diebold Systems Pvt LTD VS. Commissioner of Commercial Taxes Karnataka [LAWS(KAR)-2005-1-36] [REFERRED TO]
Commissioner of Service Tax VS. Stag Software Pvt. Ltd. [LAWS(KAR)-2008-11-82] [REFERRED TO]
Commissioner of Income Tax, International Taxation and The Income Tax Officer TDS-I VS. Samsung Electronics Co. Ltd., India Software Operations [LAWS(KAR)-2009-9-54] [REFERRED TO]
Essar Telecom Infrastructure Pvt. Ltd. by Nagaraju Nara - Finance and Accounts Executive VS. Union of India (UOI) - by its Secretary Ministry of Finance, Dept. of Revenue Government of India, State of Karnataka - by its Finance Secretary and Dep [LAWS(KAR)-2011-4-120] [REFERRED TO]
CIT VS. GIZA IMPEX P. LTD [LAWS(MAD)-2007-6-415] [REFERRED TO]
ANTRIX CORPORATION LTD VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2010-2-3] [REFERRED TO]
ESSAR TELECOM INFRASTRUCTURE PVT LTD VS. UNION OF INDIA [LAWS(KAR)-2011-4-83] [REFERRED TO]
COMMISSIONER OF INCOME TAX CHENNAI VS. SUN T V LTD [LAWS(MAD)-2007-2-284] [REFERRED TO]
COMMISSIONER OF INCOME TAX CHENNAI VS. GIZA IMPEX P LTD [LAWS(MAD)-2007-6-307] [REFERRED TO]
DHAMPUR SUGAR MILLS LTD VS. COMMISSIONER OF TRADE TAX U P [LAWS(SC)-2006-5-4] [REFERRED TO]
ORIENTAL BANK OF COMMERCE VS. STATE OF U P [LAWS(ALL)-2008-2-114] [REFERRED TO]
INVENTA SOFTWARE INDIA PRIVATE LIMITED VS. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE-I BANGALORE [LAWS(KAR)-2005-8-52] [REFERRED TO]
NOKIA (I) PVT. LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2006-1-151] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TITAN TIME PRODUCTS LTD. [LAWS(BOM)-2014-11-133] [REFERRED TO]
MAHINDRA & MAHINDRA LTD. RAMESH U. PRABHU VS. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI [LAWS(CE)-2011-10-75] [REFERRED TO]
X VS. Y [LAWS(BOM)-2014-3-61] [REFERRED TO]
STAG SOFTWARE PRIVATE LIMITED VS. COMMR. OF SERVICE TAX, BANGALORE [LAWS(CE)-2008-1-117] [REFERRED TO]
COMMR. OF C. EX., HYDERABAD-IV VS. DELOITTE TAX SERVICES INDIA PVT. LTD. [LAWS(CE)-2008-3-77] [REFERRED TO]
COMMISSIONER OF CUSTOMS (AIRPORT) VS. GLOBE ENTERTAINMENTS [LAWS(BOM)-2015-2-387] [REFERRED TO]
NANDKISHOR PRALHAD VYAWAHARE VS. SAU. MANGALA W/O PRATAP BANSAR [LAWS(BOM)-2018-5-23] [REFERRED TO]
SDV INTERNATIONAL LOGISTICS LTD. VS. COMMR. OF CUS. AND S.T. [LAWS(CE)-2014-5-119] [REFERRED TO]
GUJARAT STATE FERTILIZERS & CHEMICALS LTD VS. CCE [LAWS(CE)-2014-7-102] [REFERRED TO]
JETLITE (INDIA) LTD. VS. COMMISSIONER OF C.EX. [LAWS(CE)-2010-12-1] [REFERRED TO]
MAHYCO MONSANTO BIOTECH (INDIA) PVT LTD VS. UNION OF INDIA [LAWS(BOM)-2016-8-209] [REFERRED]
PERFETTI VAN MELLE INDIA PVT LTD VS. DY COMMISSIONER(APPEALS)-III COMMERCIAL TAXES DEPARTMENT, JAIPUR [LAWS(RAJ)-2017-2-285] [REFERRED TO]
AXIS BANK LTD VS. BRIHAN MUMBAI MAHANAGARPALIKA [LAWS(BOM)-2008-1-201] [REFERRED TO]
PANACEA BIOTEC LTD VS. D D A [LAWS(DLH)-2008-4-129] [REFERRED TO]
KREEM FOODS PRIVATE LIMITED VS. STATE OF KERALA [LAWS(KER)-2008-11-74] [REFERRED TO]
SAP INDIA SYSTEMS APPLICATIONS VS. COMMISSIONER OF C. EX., BANGALORE [LAWS(CE)-2005-9-109] [REFERRED TO]
SODEXO SVC INDIA PRIVATE LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2015-3-84] [REFERRED TO]
CHOUDHARY INTERNATIONAL PVT. LTD. VS. COMMISSIONER OF S.T. [LAWS(CE)-2013-9-70] [REFERRED TO]
EBZ ONLINE PVT. LTD. VS. COMMISSIONER OF C. EX., PUNE-III [LAWS(CE)-2010-7-165] [REFERRED TO]
EBZ ONLINE PVT. LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2010-12-83] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VINZAS SOLUTIONS INDIA PRIVATE LIMITED [LAWS(MAD)-2017-1-255] [REFERRED TO]
MECHANICAL ASSEMBLY SYSTEMS INDIA PVT LTD VS. STATE OF KERALA [LAWS(KER)-2005-12-59] [REFERRED TO]
UNION OF INDIA VS. HONDA SIEL CAR INDIA LIMITED [LAWS(DLH)-2011-12-198] [REFERRED TO]
ORACLE FINANCIAL SERVICES SOFTWARE LTD. VS. COMMR. OF S.T., MUMBAI [LAWS(CE)-2014-12-74] [REFERRED TO]
SIEMENS PRODUCTS LIFECYCLE MGMT. SOFTWARE INDIA P. LTD. VS. C.S.T., DELHI [LAWS(CE)-2015-2-108] [REFERRED TO]
MICRO VILLAGE COMMUNICATIONS PVT. LTD. VS. COMMR. OF CUS., CHENNAI [LAWS(CE)-2006-7-84] [REFERRED TO]
BHARTI AIRTEL LIMITED AND ANR. VS. ASSISTANT COMMISSIONER OF SALES TAX, SALT LAKE CHARGE AND ORS. [LAWS(ST)-2010-4-1] [REFERRED TO]
QUIPPO OIL AND GAS INFRASTRUCTURE LIMITED AND ORS. VS. STATE OF TRIPURA AND ORS. [LAWS(TRIP)-2014-11-75] [REFERRED TO]
DR. JAISHRI LAXMANRAO PATIL VS. THE CHIEF MINISTER & ORS [LAWS(SC)-2021-5-9] [REFERRED TO]
PREMIUM SUITING P. LTD. VS. UNION OF INDIA AND OTHERS [LAWS(ALL)-2013-3-265] [REFERRED TO]
STATE OF KERALA VS. MUZIRIS SOFTECH (P) LTD. [LAWS(KER)-2020-8-203] [REFERRED TO]
ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-2021-3-12] [REFERRED TO]
CIT VS. AJAY AUTOMATION (P) LTD [LAWS(APH)-2012-1-105] [REFERRED TO]
ACCEL FRONTLINE LIMITED VS. COMMISSIONER OF CUSTOMS [LAWS(AR)-2008-1-1] [REFERRED TO]
VICEROY HOTELS LIMITED VS. COMMERCIAL TAX OFFICER AND THREE ORS [LAWS(APH)-2011-2-99] [REFERRED TO]
AD. AGE OUTDOOR ADVERTISING PRIVATE LIMITED VS. THE GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2011-2-93] [REFERRED TO]
VIJAYA TRADERS KADAPA VS. COMMERCIAL TAX OFFICER I APPELLATE DEPUTY COMMISSIONER KURNOOL DIVISION KURNOOL [LAWS(APH)-2011-6-68] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S. SHOGHI COMMUNICATION LTD. [LAWS(HPH)-2017-8-21] [REFERRED TO]
VIKRAMJIT SINGH OBEROI AND ORS. VS. THE REGISTRAR OF COMPANIES [LAWS(MAD)-2020-1-566] [REFERRED TO]
PREMIER MARINE PRODUCTS VS. ASSISTANT COMMISSIONER (CT) (ADDITIONAL) [LAWS(MAD)-2019-11-1052] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AJAY AUTOMATION P LTD [LAWS(APH)-2012-1-30] [REFERRED TO]
ENVIRO CHEMICALS VS. STATE OF KERALA [LAWS(KER)-2011-2-379] [REFERRED TO]
TATA CONSULTANCY SERVICES VS. COMMISSIONER OF TRADE TAX U.P. [LAWS(ALL)-2019-4-428] [REFERRED TO]
COMMISSIONER OF INCOME TAX-VIII VS. SVP BUILDERS (INDIA) LIMITED; S V LIQUOR INDIA LIMITED [LAWS(DLH)-2015-12-623] [REFERRED]
M/S BHUSHAN STEEL LIMITED VS. COMMISSIONER, COMMERCIAL TAXES, [LAWS(ALL)-2017-5-91] [REFERRED TO]
TEESTA DISTRIBUTORS & ORS VS. UNION OF INDIA & ORS [LAWS(CAL)-2018-10-53] [REFERRED TO]
MALABAR GOLD PRIVATE LIMITED VS. COMMERCIAL TAX OFFICER CIRCLE III [LAWS(KER)-2012-11-53] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. INFRASOFT LTD [LAWS(DLH)-2013-11-158] [REFERRED TO]
ORACLE INDIA PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2013-11-232] [REFERRED TO]
STATE OF KERALA AND ORS. VS. R. MURALEEDHARAN NAIR [LAWS(KER)-2015-6-164] [REFERRED TO]
SDV INTERNATIONAL LOGISTICS LTD. VS. COMMR. OF CUS. AND S.T. [LAWS(CB)-2014-5-4] [REFERRED TO]
RAMHER VS. STATE (GOVT. OF NCT) OF DELHI [LAWS(DLH)-2013-12-193] [REFERRED TO]
KAHM INDUSTRIES PVT. LTD VS. PUNALUR PAPER MILLS LTD. [LAWS(CAL)-2022-4-4] [REFERRED TO]
THE PRINCIPAL COMMISSIONER OF INCOME TAX-6 VS. M. TECH INDIA P. LTD. [LAWS(DLH)-2016-1-158] [REFERRED TO]
CIT AND ORS. VS. ALCATEL LUCENT CANADA AND ORS. [LAWS(DLH)-2015-2-357] [REFERRED TO]
SAP INDIA PVT. LTD. VS. COMMISSIONER OF C. EX. [LAWS(CB)-2010-9-3] [REFERRED TO]
TIMES INTERNET LTD VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(DLH)-2013-12-309] [REFERRED TO]
MALABAR GOLD PRIVATE LIMITED VS. COMMERCIAL TAX OFFICER [LAWS(KER)-2013-6-170] [REFERRED TO]
SHANKU'S WATER PARK VS. STATE OF GUJARAT [LAWS(GJH)-2013-2-423] [REFERRED TO]
THE PR. COMMISSIONER OF INCOME TAX VS. M/S VERTEX INFOSOFT SOLUTIONS PVT. LTD, SCO [LAWS(P&H)-2017-7-153] [REFERRED TO]
PRINCIPAL COMMISSIONER OF SERVICE TAX, SERVICE TAX-II COMMISSIONERATE VS. IBM INDIA PVT. LIMITED [LAWS(KAR)-2021-2-96] [REFERRED TO]
MULTIPLEX ASSOCIATION OF GUJARAT VS. STATE OF GUJARAT [LAWS(GJH)-2009-6-62] [REFERRED]
KASTURI AND SONS LTD VS. UNION OF INDIA [LAWS(MAD)-2011-2-13] [REFERRED TO]
KASTURI AND SONS LTD VS. UNION OF INDIA [LAWS(MAD)-2011-2-13] [REFERRED TO]
INFOTECH SOFTWARE DEALERS ASSOCIATION VS. UNION OF INDIA [LAWS(MAD)-2010-8-141] [REFERRED TO]
THE STATE OF KARNATAKA VS. IBM INDIA PRIVATE LIMITED [LAWS(KAR)-2015-9-74] [REFERRED TO]
INFORSYS TECHNOLOGIES LTD VS. SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES [LAWS(MAD)-2008-7-371] [REFERRED TO]
S S PHOTOGRAPHIC LAB PVT LTD VS. STATE OF ASSAM [LAWS(GAU)-2011-7-20] [REFERRED TO]
SHANKAR LAL LADIA VS. THE COMMISSIONER OF PAYMENTS (JUTE) & ORS. [LAWS(CAL)-2005-7-80] [REFERRED TO]
MC DONALDS INDIA PVT. LTD. VS. COMMISSIONER OF TRADE AND TAXES, NEW DELHI [LAWS(DLH)-2017-5-208] [REFERRED TO]
DAINIK JANAMBHUMI VS. STATE OF ASSAM [LAWS(GAU)-2012-12-56] [REFERRED TO]
SANJAY TYAGI VS. STATE OF RAJASTHAN [LAWS(RAJ)-2010-10-51] [REFERRED TO]
HT MEDIA LTD VS. UTV NEWS LTD [LAWS(CAL)-2010-8-167] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI VS. M.M. AQUA TECHNOLOGIES LTD. [LAWS(DLH)-2016-7-70] [REFERRED TO]
TELEFONAKTIEBOLAGET LM ERICSSON (PUBL) VS. COMPETITION COMMISSION OF INDIA AND ORS. [LAWS(DLH)-2016-3-171] [REFERRED TO]


JUDGEMENT

S. N. Variava, J. - (1.) (for himself and on behalf of N. Santosh Hegde, B. P. Singh, H. K. Sema, JJ.) :- These Appeals are against the Judgment dated 12th December, 1996 of the Andhra Pradesh High Court. The Appeals have been placed before this Bench pursuant to an Order of this Court dated 16th January, 2002.
(2.) Briefly stated the facts are as follows : The Appellants provide consultancy services including Computer Consultancy Services. As part of their business they prepare and load on customers computer custom made software (for sake of convenience hereinafter referred to as uncanned software) and also sell Computer Software Packages off the shelf (hereinafter referred to as canned software). The canned Software Packages are of the ownership of companies/persons, who have developed those software. The Appellants are licensees with permission to sub-licence these packages to others. The canned software programmes are programmes like Oracle, Lotus, Master Key, N-Export, Unigraphics, etc.
(3.) In respect of the canned software the Commercial Tax Officer, Hyderabad, passed a provisional Order of Assessment under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 hereinafter called the said Act holding that the software were goods. The Commercial Tax Officer accordingly levied sales tax on this software. The Appellate Deputy Commissioner of Commercial Taxes also held that the software were goods and liable to tax. However, the matter was remanded back for purposes of working out the tax.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.