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2008 (7) TMI 266 - HC - VAT and Sales TaxIf the software whether customized or non-customized satisfies the Rules as a 'goods', it will also be 'goods' for the purpose of Sales Tax. Unbranded / customized software developed and sold by the petitioner with or without obligation, for system upgradation, repairs and maintenance or employee training are 'Goods' within Art. 366(12) of the Constitution of India r/w Sec. 2(d) of the Central Sales Tax Act 1956
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