TATA CONSULTANCY SERVICES versus STATE OF ANDHRA PRADESH

TATA CONSULTANCY SERVICES versus STATE OF ANDHRA PRADESH

Given the importance of the question of whether customised computer software is taxable as 'goods', particularly in contrast to standardised software, and in view of various global judicial precedents and the definition of 'goods' under the relevant Act, the matter requires authoritative determination by a larger Bench.

Parties
Appellant: Tata Consultancy Services; Respondent: State of Andhra Pradesh
Jurisdiction
India
Judgment Date
13 March 2001
Procedural Posture
Civil Appeal / Appeal From Andhra Pradesh High Court, Order Dated 12.12.1996 in T.r.c. No. 99 of 1996; Referred to Larger Bench
Outcome
Referred to a larger Bench; appeals disposed of.
Legal Topics
Taxability of Computer Software, Definition of 'goods' Under Andhra Pradesh General Sales Tax Act, Customised Vs Standard Software
Sales Tax Tax Law Taxability of Computer Software Definition of 'goods' Under Andhra Pradesh General Sales Tax Act Customised Vs Standard Software

Case Brief

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Parties

Tata Consultancy Services

Appellant

State of Andhra Pradesh

Respondent

Procedural Posture

Civil Appeal / Appeal From Andhra Pradesh High Court, Order Dated 12.12.1996 in T.r.c. No. 99 of 1996; Referred to Larger Bench

Legal Issues

  1. 1 Whether development of customised computer software programmes for a customer constitutes computer and data processing services not taxable as 'goods' under Section 2(h) of Andhra Pradesh General Sales Tax Act, 1957
  2. 2 Whether standardised, marketed software is 'goods' and liable to sales tax

Ratio Decidendi

Given the importance of the question of whether customised computer software is taxable as 'goods', particularly in contrast to standardised software, and in view of various global judicial precedents and the definition of 'goods' under the relevant Act, the matter requires authoritative determination by a larger Bench.

Court Disposition

Referred to a larger Bench; appeals disposed of.

Orders

  • Papers in these cases to be placed before the Hon'ble Chief Justice of India for reference to a larger Bench.