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 developmen
Developing and selling unbranded software, the authority for clarification relying on the decision in Tata Consultancy Services Vs State of Andhra Pradehs [1997] 105 STC 421 (AP) clarified that the peritioner was not eligible to issue Form XVII for p
Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Dealer applying to department in Karnataka for C Forms. Karnataka Sales appropriate state to levy and recover CST
Freight charges forms part of turnover of dealer even if it is charges and collected separaely