https://www.taxtmi.com/caselaws?id=168055 Assessment orders treating software-related transactions with Bangalore-based clients as inter-State sales under the Central Sales Tax Act were set aside because the authorities had relied on a conclusory approach without examining the contractual documents, work orders, nature of services rendered, deployment of personnel at client premises, or clauses dealing with inputs and intellectual property rights. The authorities also failed to consider the contention that the transactions had already been subjected to service tax. As these issues required factual inquiry not properly undertaken below, they could not be finally resolved in writ jurisdiction. The matters were remitted to the assessing authority for fresh assessment in accordance with law. en-us Thu, 20 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168055 Assessment orders treating software-related transactions with Bangalore-based clients as inter-State sales under the Central Sales Tax Act were set aside because the authorities had relied on a conclusory approach without examining the contractual documents, work orders, nature of services rendered, deployment of personnel at client premises, or clauses dealing with inputs and intellectual property rights. The authorities also failed to consider the contention that the transactions had already been subjected to service tax. As these issues required factual inquiry not properly undertaken below, they could not be finally resolved in writ jurisdiction. The matters were remitted to the assessing authority for fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168055