Court : Karnataka High Court
Brief : sales tax - works contract - programming and providing computer software - consultancy charges - finding of additional commissioner upon scrutiny of books and invoices and profit and loss account that dealer engaged in application software development in financial accounting, inventory control, sales analysis, purchaser order system and that professional services rendered nothing but software develoment programme - dealer liable to tax - Karnataka Sales Tax Act, Section 5B Sch.VI Entry 22 - Karnataka Sales Tax Rules, 1957, R.6
Citation : Additional Commissioner of Commercial Taxes, Zone-I, Bangalore & Another
Programming and providing computer software like financial accounting, inventory control, sales analysis, purchase order system etc., nothing but software development amounts to works contract and dealer liable to tax
"Loved reading this piece by VASANTH D JAGANATH?
Join LAWyersClubIndia's network for daily News Updates, Judgment Summaries, Articles, Forum Threads, Online Law Courses, and MUCH MORE!!"
Trouble Logging in? Try following the given steps -
1. Visit your inbox to find a confirmation mail from LAWyersClubIndia.
2. Click on the confirmation link and confirm your signup
