The Supreme Court ruled in Tata Consultancy Services v. State of Andhra Pradesh (AIR 2005 SC 371) that software on a CD/Floppy Disc qualifies as “goods” and is therefore subject to sales tax. According to the court, the phrase “goods” in Article 366(12) of the Indian Constitution is extremely broad and encompasses all kinds of transportable property, whether tangible or intangible.
A software programme is made up of several commands that let the computer carry out certain tasks. The program’s creator may still have the copyright to the programme. However, as soon as copies are manufactured and sold, they are considered to be products and are subject to sales tax.
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