https://www.taxtmi.com/caselaws?id=434256 The High Court upheld final assessment orders under the Central Sales Tax Act, 1956, determining that the sale of software, whether canned or uncanned, constituted goods subject to tax. The Court dismissed challenges to the orders, emphasizing that software development constituted a sale of goods, making it taxable under the VAT Act and CST Act. Additional constitutional challenges regarding specific provisions of the Finance Act, 1994, were not addressed, with the Court focusing solely on the taxability of software under the CST Act. Both writ petitions were dismissed, and no costs were awarded. en-us Wed, 08 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434256 The High Court upheld final assessment orders under the Central Sales Tax Act, 1956, determining that the sale of software, whether canned or uncanned, constituted goods subject to tax. The Court dismissed challenges to the orders, emphasizing that software development constituted a sale of goods, making it taxable under the VAT Act and CST Act. Additional constitutional challenges regarding specific provisions of the Finance Act, 1994, were not addressed, with the Court focusing solely on the taxability of software under the CST Act. Both writ petitions were dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434256