• IT software
• Income Tax / Excise Duty / Customs /
  VAT and Service Tax
• Federal Structure in the Indian
  Constitution
• Goods taxed by the State
• Services taxed by the Centre
• Goods Vs. Services

The Supreme Court in the case of Tata Consultancy Services Vs. State of Andhra Pradesh (2004) 178 ELT  22 has observed as under in paras 24, 72 and 74 as under: "A software programme may consist of various commands which enable the computer to perform a designated task. The copyright in that programme may remain with the originator of the programme. But the moment copies are made and marketed, it becomes goods, which is susceptible to sales tax.Even intellectual property, once it is put to a media, whether it be in the form of books or canvas (in case of painting) or computer discs or cassettes, and marketed would become 'goods'.