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C from on purchase of Software as per Andhra Pradesh VAT Act, VAT + CST |
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C from on purchase of Software as per Andhra Pradesh VAT Act |
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Can a Cement Manufacturing Company in Andhra Pradesh purchase Software on C-Form? Posts / Replies Showing Replies 1 to 4 of 4 Records Page: 1
If software is on Media i.e. CD/DVD/Pendrive and such goods have been incorporated in your CST Registration Certificate then you can. TCS Judgment determined that software on media are goods.
In my view only production related items are allowed to procure against Form C in the State of Andhra Pradesh .
Ref : 137 STC 620 Parties : 2004 (11) TMI 11 - Supreme Court Tata Consultancy Services (TCS) Vs. 180 State of A.P. Issue : Sale of customized software
Page: 1 Old Query - New Comments are closed. |
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