https://www.taxtmi.com/caselaws?id=173212 Software sold along with or separately from computers is treated as distinct from the computer for excise valuation under Chapter 85. In light of the Supreme Court's view that computer software cannot be regarded as part of the computer, its value is not includible in the assessable value of computers for excise duty. The note rejects earlier approaches that had treated software as part of the computer and applies the binding distinction between the two for valuation purposes. en-us Mon, 27 Jan 1997 00:00:00 +0530 Thu, 10 Sep 2015 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173212 Software sold along with or separately from computers is treated as distinct from the computer for excise valuation under Chapter 85. In light of the Supreme Court's view that computer software cannot be regarded as part of the computer, its value is not includible in the assessable value of computers for excise duty. The note rejects earlier approaches that had treated software as part of the computer and applies the binding distinction between the two for valuation purposes. Case-Laws Central Excise Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173212