2021 (8) TMI 591

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....br>THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant: Mr.N.Viswanathan For Respondent: Mr.A.P.Srinivas, SSC ORDER T.S.SIVAGNANAM, J We have elaborately heard Mr.N.Viswanathan, learned counsel appearing for the appellant and Mr.A.P.Srinivas, learned Senior Standing Counsel accepting notice for the respondent herein. 2. ....

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.... argument both before the learned Single Judge as well as before us is predicated on the submission that Section 65(53a) of the Finance Act, 1994 defines 'information technology software' and that the software, which has been developed and marketed by the appellant is not capable of being manipulated or providing interactivity to a user. 6. The correctness of this submission was tested ....

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....ticles 245, Entries 92C and 97 of List-I, Entry 54 of List-II of Schedule VII and contrary to provisions of Articles 14, 19(1)(G), 265 and 268A of The Constitution of India and that alone was decided by the Writ Court. 8. We are unable to persuade ourselves to the said submission of the learned counsel appearing for the appellant, as the said decision of the Hon'ble Division Bench of this C....