https://www.taxtmi.com/caselaws?id=40295 Computer software, including standardised and custom-made software, is discussed as a possible form of "goods" under the Andhra Pradesh General Sales Tax Act, with the analysis noting the competing distinction between intangible intellectual property and tangible media such as discs and tapes. Earlier authorities on software and related information products are noted, and the issue is treated as having wide implications requiring further authoritative consideration. No final ruling on taxability was rendered, and the matter was directed for placement before the Chief Justice of India for reference to a larger Bench. en-us Tue, 13 Mar 2001 00:00:00 +0530 Fri, 09 Jan 2026 14:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40295 Computer software, including standardised and custom-made software, is discussed as a possible form of "goods" under the Andhra Pradesh General Sales Tax Act, with the analysis noting the competing distinction between intangible intellectual property and tangible media such as discs and tapes. Earlier authorities on software and related information products are noted, and the issue is treated as having wide implications requiring further authoritative consideration. No final ruling on taxability was rendered, and the matter was directed for placement before the Chief Justice of India for reference to a larger Bench. Case-Laws VAT / Sales Tax Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40295