Supreme Court of India
Tata Consultancy Services v. State of Andhra Pradesh
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Sales Tax: Andhra Pradesh General Sales Tax Act, 1957: Section 2(h). Goods-Coniputer software-Sales Tax-Levy of-Whether development of customiSed computer sofilvare programmP.sfor a customer do not constitute computer and data .'Jrocessing se11•ices because the tn1e object of software development contract 1vas not to obtain the se111ices of the consultant, but to obtain software pmgrammes consisting of intangible intellectual pmpei1ywhich are not taxable-In view of the impot1ance of the mailer having global impli cations, 1-e,ferred ta a larger Bench. The High Court held that the computer
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