https://www.taxtmi.com/caselaws?id=440961 The Tribunal found in favor of the assessee, ruling that sales tax on customised software and website development charges was not applicable. The High Court upheld this decision, emphasizing the lack of clarity on taxability during the relevant period and the absence of willful evasion by the assessee. The Court also interpreted a Supreme Court judgment to include customised software as 'goods' subject to sales tax, leading to the dismissal of the State's revisions against the assessment orders for the relevant years. 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 The Tribunal found in favor of the assessee, ruling that sales tax on customised software and website development charges was not applicable. The High Court upheld this decision, emphasizing the lack of clarity on taxability during the relevant period and the absence of willful evasion by the assessee. The Court also interpreted a Supreme Court judgment to include customised software as 'goods' subject to sales tax, leading to the dismissal of the State's revisions against the assessment orders for the relevant years. Case-Laws VAT and Sales Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440961