https://www.taxtmi.com/caselaws?id=420275 Post-sale renewal of software licences, where the renewal amounts were treated as service consideration and the software was no longer available with the assessee, was held outside the Karnataka Value Added Tax Act, 2003. The renewal did not amount to a fresh sale, transfer of right to use goods, or deemed sale under Article 366(29-A) of the Constitution. The analysis also relied on the mutual exclusivity of sales tax and service tax regimes, since the renewal activity was characterised as post-sale permission to access or operate software with support services from foreign vendors. The turnover from such renewals was therefore not exigible to VAT. en-us Tue, 15 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420275 Post-sale renewal of software licences, where the renewal amounts were treated as service consideration and the software was no longer available with the assessee, was held outside the Karnataka Value Added Tax Act, 2003. The renewal did not amount to a fresh sale, transfer of right to use goods, or deemed sale under Article 366(29-A) of the Constitution. The analysis also relied on the mutual exclusivity of sales tax and service tax regimes, since the renewal activity was characterised as post-sale permission to access or operate software with support services from foreign vendors. The turnover from such renewals was therefore not exigible to VAT. Case-Laws VAT and Sales Tax Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420275