WIPRO INFORMATION TECHNOLOGY LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) All these revisions pertain to the assessment years 1986-87, 1987-88, 1988-89 and 1990-91. The common questions of law raised are as under :

(2.) As far as the first question is concerned, learned counsel for the petitioner fairly submitted that the issue is covered by the decision of the honourable Supreme Court reported in Xerox Modicorp. Ltd. v. State of Karnataka, 2005 142 STC 209. That case related to sale of xerox machines and the agreements entered into with the consumers either as full service maintenance agreement (FSMA) or spares and service maintenance agreement (SSMA).

(3.) The honourable Supreme Court has ultimately held as under in paragraph Nos. 7 and 18 (pages 213 and 216 in 142 STC) :