Tata Consultancy Services v. State of A.P

1 SCC 308Reported decision2005#10030 most cited

What is Tata Consultancy Services v. State of A.P authority for?

Intellectual property, once embodied in a physical medium such as computer discs, constitutes "goods" for the purposes of sales tax. This classification applies regardless of whether the transaction is viewed as a sale of goods or a transfer of a license.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2024.

Also referred to as

Tata Consultancy Services v. State of A.P · software as goods · sales tax · canned software · intellectual property · transfer of copyright · computer discs · Associated Cement Companies Ltd.

Judgments citing Tata Consultancy Services v. State of A.P

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…bscribers. 61. We will proceed on the basis that incorporeal rights may be goods for the purposes of levying sales tax. Assuming it to be so, the question is whether these electromagnetic waves can fulfil the criteria laid down in Tata Consultancy [(2005) 1 SCC 308] for goods. In our opinion the question must be answered in the negative. Electromagnetic waves have been described in David Gilles & Roger Marshal: Telecommunications Law: Butterworths: ―1.14. Electromagnetic waves travel through free space from one point to another but can be channelled through waveguides which may be metallic cables, optic…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…bscribers. 61. We will proceed on the basis that incorporeal rights may be goods for the purposes of levying sales tax. Assuming it to be so, the question is whether these electromagnetic waves can fulfil the criteria laid down in Tata Consultancy [(2005) 1 SCC 308] for goods. In our opinion the question must be answered in the negative. Electromagnetic waves have been described in David Gilles & Roger Marshal: Telecommunications Law: Butterworths: ―1.14. Electromagnetic waves travel through free space from one point to another but can be channelled through waveguides which may be metallic cables, optic…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…bscribers. 61. We will proceed on the basis that incorporeal rights may be goods for the purposes of levying sales tax. Assuming it to be so, the question is whether these electromagnetic waves can fulfil the criteria laid down in Tata Consultancy [(2005) 1 SCC 308] for goods. In our opinion the question must be answered in the negative. Electromagnetic waves have been described in David Gilles & Roger Marshal: Telecommunications Law: Butterworths: ―1.14. Electromagnetic waves travel through free space from one point to another but can be channelled through waveguides which may be metallic cables, optic…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…bscribers. 61. We will proceed on the basis that incorporeal rights may be goods for the purposes of levying sales tax. Assuming it to be so, the question is whether these electromagnetic waves can fulfil the criteria laid down in Tata Consultancy [(2005) 1 SCC 308] for goods. In our opinion the question must be answered in the negative. Electromagnetic waves have been described in David Gilles & Roger Marshal: Telecommunications Law: Butterworths: ―1.14. Electromagnetic waves travel through free space from one point to another but can be channelled through waveguides which may be metallic cables, optic…

Commissioner of Customs, Central Excise and Service Tax vs. M/S Suzlon Energy Ltd

Appeals stand disposed of in terms of

C.A. No.-011400-011401 - 2018Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 65(105)(zzzzd)Section 73Section 75Section 76Section 85

…the original supplier is nothing but price for sale of such goods. 4.5 Shri V. Sridharan, learned senior counsel has also relied upon the Constitution Bench decision of this Court in the case of Tata Consultancy Services v. State of A.P., reported in (2005) 1 SCC 308. It is submitted that in the said decision, the question was, as to whether canned software soled by the appellants can be termed to Civil Appeal Nos.11400-11401/2018 Page 12 of 21 be “goods” and as such assessable to sales tax under the Andhra Pradesh General Sales Tax Act, 1957. It is submitted that in the said decision, this Court a…

Commissioner of Service Tax Delhi vs. Quick Heal Technologies Limited

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

DCIT, Circle- 3(1)(2), Intl. Taxation, New Delhi vs. Siemens Product Lifecycle Management Software Inc., Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 3413/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Feb 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year: 2013-14

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Munesh Kumar, CIT DR
Section 143(3)Section 144C(3)(b)Section 9

…puter programme, and is therefore, a sale of goods, which, as has been correctly pointed out by the learned counsel for the assessees, is the law declared by this court in the context of a sales tax statute in Tata Consultancy Services v. State of A.P. [2005] 1 SCC 308* (see paragraph 27). 117. The conclusions that can be derived on a reading of the aforesaid judgments are as follows : "(i) Copyright is an exclusive right, which is negative in nature, being a right to restrict others from doing certain acts. (ii) Copyright is an intangible, incorporeal right, in the nature of a privilege, which is quite indepe…

Kerala State Electricity Board Ltd, Thiruvananthapuram vs. The D CIT, Cir-1(1), Tvm

In the result, appeal of the assessee is dismissed

ITA 462/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Sept 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 2Section 263Section 3Section 3(1)Section 40

…ion would not be denied only because the consequences to comply with the same may lead to a penalty. The courts should not be over zealous in searching for ambiguities or obscurities in words which are plain. (Tata Consultancy Services V. State of A.P. (2005) 1 SCC 308). (ii) Another important point regarding the rule of literal construction is that exact meaning is preferred to loose meaning in an Act of Parliament. In the case of Pritipal Singh V. Union of India (AIR 1982 SC 1413, P. 1419(1982)), it was held that there is 'a presumption that the words are used in an Act of Parliament correctly and exactly and…

Commissioner of Income Tax vs. Select Infrastructure Pvt. Ltd

ITA/903/2018HC Delhi05 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…e subordinate to the actual words used by legislature; if two Acts can be read harmoniously without doing violation to the words used therein, then there is no prohibition in doing so. Else, in Tata Consultancy Services Vs. State of Andhra Pradesh (2005) 1 SCC 308 it was reiterated that the Courts will reject that construction which will defeat the plain intention of the legislature even though there may be some inexactitude in the language used; reducing the legislation futility shall be avoided and in a case where the intention of the legislature cannot be given effect to, the Courts would accept the…

Director of Income Tax vs. Infrasoft Ltd

ITA/1034/2009HC Delhi22 Nov 2013
Section 143(3)Section 260ASection 4Section 9(1)(vi)

…read with Section 115A of the Act. 9. In reply to the said show cause notice, the Assessee company relying on the judgment of the Supreme Court in the case of TATA CONSULTANCY SERVICES VS. STATE OF ANDHRA PRADESH (2004) 271 ITR 401 (SC) (BCAJ) (2005) 1 SCC 308 stated that the moment copies of software programmes were made and marketed, the same become goods which were chargeable to sales tax. The Assessee company further contended that when the software were goods 2013:DHC:6018 ======================================================================= ITA 1034/2009…