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VAT - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Levy of Sales Tax - customised Information Technology (IT) ...

VAT and Sales Tax

February 21, 2023

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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