Reviewed case brief
Tata Consultancy Services v State of AP
[VERIFY]
[Citation to be verified]
- Court
- [VERIFY]
- Year
- 2005
- Subjects
- Information Technology Law
- Reviewed
- 2026-08-02
Rule established
Software supplied on a medium (CD/floppy) is 'goods' liable to sales tax; canned software is tangible property even though it embodies intellectual effort.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.