https://www.taxtmi.com/caselaws?id=4143 Canned software marketed on floppies, disks or CD-ROMs is treated as "goods" for sales tax purposes under the Andhra Pradesh General Sales Tax Act, 1957. The concept of goods is of wide amplitude and is not confined to tangible movable property; property capable of abstraction, consumption, use, transfer, delivery, storage or possession may qualify. Although software embodies intellectual property, once it is copied onto a medium and sold as a commodity, it becomes an article of trade with market value. The distinction between the software's intellectual content and the physical medium does not prevent taxability when the product is marketed for sale. en-us Fri, 05 Nov 2004 00:00:00 +0530 Tue, 23 Sep 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4143 Canned software marketed on floppies, disks or CD-ROMs is treated as "goods" for sales tax purposes under the Andhra Pradesh General Sales Tax Act, 1957. The concept of goods is of wide amplitude and is not confined to tangible movable property; property capable of abstraction, consumption, use, transfer, delivery, storage or possession may qualify. Although software embodies intellectual property, once it is copied onto a medium and sold as a commodity, it becomes an article of trade with market value. The distinction between the software's intellectual content and the physical medium does not prevent taxability when the product is marketed for sale. Case-Laws VAT / Sales Tax Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4143