TATA CONSULTANCY SERVICES vs STATE OF A P

The Supreme Court addressed the classification of software under the Andhra Pradesh General Sales Tax Act, specifically examining Section 2(h) which defines goods. The Court held that branded software, being an intellectual property, does not constitute goods for the purposes of the Act, as the essence of the transaction is the right to use the software rather than the physical medium on which it is stored. The judgment distinguished between custom-made software and standardized software, affirming that only the latter is subject to sales tax.