Supreme Court of India

Tata Consultancy Services v. State of Andhra Pradesh

Neutral citation

Reported as [2004] SUPP. 5 S.C.R. 1040

Bench N. Santosh Hegde, S.N. V Aria Va, B.P. Singh, H.K. Sema and S.B. Sinha JJ.

Decided 5 November 2004

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.

6 Supreme Court benches have cited this judgment.

From the headnote

Andhra Pradesh Sales Tax Act, 1957-Section 2(h) and (n) and section 5-Computer Software Packages-If 'goods' and assessable to Sales Tax Held: Computer Software is intellectual corporeal property-Once intellectual property is put on to a media, in the form of books or canvas or computer discs or cassettes, and is marketed, it would become 'goods '-Sale is not of the media which has very little value-Software and the media cannot be split up-Buyer purchases and pays for the intellectual property and not the media- , Furthermore, software programmes, canned and uncanned are capable of

Authorities it was built on

2004 Ramesh Mehta v. Sanwal Chand Singhvi and Ors. cited by 12
2000 Kusum Ingots and Alloys Ltd. v. Pennar Peterson Securities Ltd. and Ors. cited by 7
2002 Feroze N. Dotivala v. P.M. Wadhwani and Ors. cited by 6
1962 Madanlal Fakirchand Dudhediya v. Shree Changdeo Sugar Mills Lld. cited by 4

Where later benches applied it

2025 Independent Sugar Corporation Ltd. v. Girish Sriram Juneja & Ors. relied on
2023 Commissioner of Customs, Central Excise & Service Tax v. M/s Suzlon Energy Ltd. referred to
2022 Commissioner of Service Tax Delhi v. Quick Heal Technologies Limited referred to
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr. referred to
2015 Sodexo Svc Indiaprivate Limited v. State of Maharashtra & Ors. referred to

Of those, 1 relied on · 5 referred to

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