https://www.taxtmi.com/caselaws?id=158879 Article 366(29A) enlarges the constitutional concept of sale of goods to include transfer of the right to use goods, and the Andhra Pradesh General Sales Tax Act was read as operating within that field. Branded software sold as standard packages on floppies or discs was treated as an identifiable movable commodity and therefore as "goods" under the Act. On that basis, turnover from its sale or from the right to use it was taxable. The reasoning was confined to branded software and distinguished tailor-made or unbranded software. en-us Thu, 12 Dec 1996 00:00:00 +0530 Fri, 08 Nov 2013 18:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158879 Article 366(29A) enlarges the constitutional concept of sale of goods to include transfer of the right to use goods, and the Andhra Pradesh General Sales Tax Act was read as operating within that field. Branded software sold as standard packages on floppies or discs was treated as an identifiable movable commodity and therefore as "goods" under the Act. On that basis, turnover from its sale or from the right to use it was taxable. The reasoning was confined to branded software and distinguished tailor-made or unbranded software. Case-Laws VAT and Sales Tax Thu, 12 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158879