https://www.taxtmi.com/caselaws?id=404858 Software licence transactions may attract VAT if they involve software supplied on media or in electronically readable form, because such transactions can fall within the statutory concept of information technology software under the Tamil Nadu VAT regime. An opinion obtained from the service tax department is not binding on the commercial tax authority, and clarification from the wrong authority does not resolve VAT exposure. Where reassessment is only at a preliminary stage, the assessee must place agreements and invoices before the assessing authority to show that the transactions are outside VAT, and writ interference is generally unwarranted on that basis. en-us Thu, 25 Feb 2021 00:00:00 +0530 Thu, 29 Jul 2021 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404858 Software licence transactions may attract VAT if they involve software supplied on media or in electronically readable form, because such transactions can fall within the statutory concept of information technology software under the Tamil Nadu VAT regime. An opinion obtained from the service tax department is not binding on the commercial tax authority, and clarification from the wrong authority does not resolve VAT exposure. Where reassessment is only at a preliminary stage, the assessee must place agreements and invoices before the assessing authority to show that the transactions are outside VAT, and writ interference is generally unwarranted on that basis. Case-Laws VAT and Sales Tax Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404858