https://www.taxtmi.com/caselaws?id=32559 Unbranded or customised software can be treated as goods for sales tax purposes if it has utility and is capable of being bought, sold, transmitted, transferred, delivered, stored and possessed. The earlier distinction drawn by relying only on the majority discussion in the prior software case could not stand once the later binding ruling adopted the concurring view as the correct legal position. On that basis, the refusal to recognise such software as goods was inconsistent with binding precedent, and the consequential denial of sales tax benefits and declarations could not be sustained. en-us Fri, 25 Jul 2008 00:00:00 +0530 Fri, 21 Mar 2014 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32559 Unbranded or customised software can be treated as goods for sales tax purposes if it has utility and is capable of being bought, sold, transmitted, transferred, delivered, stored and possessed. The earlier distinction drawn by relying only on the majority discussion in the prior software case could not stand once the later binding ruling adopted the concurring view as the correct legal position. On that basis, the refusal to recognise such software as goods was inconsistent with binding precedent, and the consequential denial of sales tax benefits and declarations could not be sustained. Case-Laws VAT and Sales Tax Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32559