Tata Consultancy Services vs State Of Andhra Pradesh

The Supreme Court held that the term 'goods' under the Andhra Pradesh General Sales Tax Act, 1957, encompasses both tangible and intangible properties, including intellectual property such as software contained in floppies, disks, or CD-ROMs. The Court emphasized that the definition of 'goods' is broad and includes all materials, articles, and commodities, thereby affirming that software qualifies as 'goods' for the purposes of taxation. The judgment clarified that the interpretation of 'goods' must consider the context and legislative intent, rejecting any narrow definitions that exclude intangible properties.