Levy of Sales Tax - customised Information Technology (IT) ...
Supreme Court Rules Customized IT Software Development is a Sale of Goods, Subject to Sales Tax Under VAT and CST Acts.
February 21, 2023
Case Laws VAT and Sales Tax HC
Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of the Commercial Tax Officer that the development of software solutions carried out by the petitioner was nothing but sale of goods and therefore, exigible to sales tax under the VAT Act read with the CST Act. - HC
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