https://www.taxtmi.com/caselaws?id=440961 Customised software developed and supplied to clients was treated as goods exigible to sales tax under the KGST Act because software, whether customised or canned, has utility and is capable of being bought, sold, transferred, delivered, stored, and possessed; customisation did not alter its character for levy purposes. Penalty was not sustained because the taxability of customised software was in genuine legal flux, and the record did not establish wilful suppression or other contumacious conduct required for penal action. The sales tax assessments were therefore upheld, but the penalty failed. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 09 Aug 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440961 Customised software developed and supplied to clients was treated as goods exigible to sales tax under the KGST Act because software, whether customised or canned, has utility and is capable of being bought, sold, transferred, delivered, stored, and possessed; customisation did not alter its character for levy purposes. Penalty was not sustained because the taxability of customised software was in genuine legal flux, and the record did not establish wilful suppression or other contumacious conduct required for penal action. The sales tax assessments were therefore upheld, but the penalty failed. Case-Laws VAT and Sales Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440961