https://www.taxtmi.com/caselaws?id=163058 Software consultancy receipts for programming and developing computer software were held taxable under Entry 22 of the Sixth Schedule to the Karnataka Sales Tax Act, 1957. The court treated the real nature of the transaction as development and supply of application software for customers, and relied on the factual findings that the amounts described as consultancy or professional charges were received for that work. Applying the principle in Tata Consultancy Services, software transferred on media or otherwise can constitute goods, and the transfer of property in such software may attract sales tax under the works-contract and goods-related turnover provisions. The question was answered in favour of the Revenue and against the assessee. en-us Tue, 16 Aug 2005 00:00:00 +0530 Fri, 21 Mar 2014 10:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163058 Software consultancy receipts for programming and developing computer software were held taxable under Entry 22 of the Sixth Schedule to the Karnataka Sales Tax Act, 1957. The court treated the real nature of the transaction as development and supply of application software for customers, and relied on the factual findings that the amounts described as consultancy or professional charges were received for that work. Applying the principle in Tata Consultancy Services, software transferred on media or otherwise can constitute goods, and the transfer of property in such software may attract sales tax under the works-contract and goods-related turnover provisions. The question was answered in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Tue, 16 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163058