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Home Case Index All Cases Indian Laws Indian Laws + DSC Indian Laws - 1983 (8) TMI DSC This

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1983 (8) TMI 239 - DSC - Indian Laws

The case involves a sales tax dispute regarding computer program license transactions. The court determined that the transactions involved tangible personal property, specifically magnetic tapes with program copies coded on them. The taxpayer acquired the right to use the program for a one-time price of $20,000.

 

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