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2004 (11) TMI 11 - SUPREME COURT
Computer software - A software may be intellectual property but such personal intellectual property contained in a medium is bought and sold. It is an article of value. It is sold in various forms like - floppies, disks, CD-ROMs, punch cards, magnetic tapes, etc. Each one of the mediums in which the intellectual property is contained is a marketable commodity - The software marketed by the Appellants is canned software and, thus, would be exigible to sales tax.
