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1995 (11) TMI 221

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..... as follows : Learned counsel for the appellant submitted that out of the total amount of Rs. 79,19,174 a sum of Rs. 14.75 lacs relates to System Software, whereas the balance of Rs. 60.17 lacs relates to Application Software, as indicated in the documents filed in this Court in support of the interim application for stay. The submission is that at least in respect of the amount relating to Application Software, i.e., Rs. 60.17 lacs approximately, the appellant is entitled to the relief claimed by it, even on the finding recorded by the Tribunal in respect of the amount relating to System Software. At this stage the relief claimed by the appellant is confined only the amount which relates the Application Software. Learned Addl. Solicit .....

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..... ants and Shri A.K. Singhal, learned Departmental Representative. The learned Senior Counsel referred to and relied upon the opinion given by Professor S.C. Sahasrabudhe of l.I.T., Bombay to whom they had furnished the list of Software. These lists are Exhibit 1 and Exhibit 2. The first Exhibit listed what appellants themselves classify as System Software. The Second Exhibit is in 2 parts containing what appellants regard as Application Software. Part I thereof is Application Software (Unisys supplied) and Part II is of Application Software (non-Unisys). Learned Senior Counsel submitted that the Professor in his technical report dated 22-3-1995 had defined the meaning of Application Software and has on that basis scrutinised the list submitt .....

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..... e Software given by Dr. Sahasrabudhe be accepted. Shri Singhal, learned Departmental Representative contended that the various Textual Authorities on computer technology have given classification of Application Software and System Software which should only be followed. Dr. Sahasrabudhe s classification is not in accordance with textual classification. The list given by the appellants even includes utility programmes as application Software which is fallacious. The learned Departmental Representative referred to the advertisement of Netware as part of operating system and hence, not Application Software and this also goes against the appellants argument that on the basis of commercial parlance their classification should be accepted. The le .....

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..... e. It is also seen that utility programmes are computer programmes that provide commonly needed services such as transferring data from disk to tape. Vendors of large computer systems, it is said, commonly supply a set of utilities with their systems. Examples of utilities are memory dump programmes, debugging aids, file handling programmes. According to Professor P.C. Sahasrabudhe, who is Professor Electronic Engineering and Deputy Director, I.I.T., Bombay, a computer Software simply defined is a set of instructions to be executed by the `hardware of the computer. Software, divided into two categories. Systems Software which manages the hardware resources of the computer and includes basic services to make the hardware more easily usable, .....

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..... s an Application Software), indicating it as part of the operating system. Moreover, while the appellants claimed all the 124 packages in the list prepared by them as application Software, Professor Sahasrabudhe, whom they had approached for opinion, had found that only 79 out of 124 packages are Application Software. This also militates against their claim. While on the opinion given by Professor Sahasrabudhe, one finds that in explaining the approach to the classification of the software he had adopted, the Professor has said that it is based on broadened scope of the term `Application Software and it has been further stated that it would be appropriate due to the evolution of software technology to include whole programming environment .....

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..... en by Dr. K.K. Bajaj, Senior Technical Director, National Informatics Centre, Government of India, Planning Commission. It is as follows :- This refers to your Ietter dated 25-4-1995 vide F.No. V/2/14/93-CX. Legal regarding our opinion on the list of items enclosed by you for the categorisation of software supplied with computer systems. The first list containing 71 items on pages 1 2 of the enclosure clearly fall in the category of System Software and Utilities as per the description given in the `Remark column. The latter describes them as RDBMS, Compilers, Networking Products and Application Generators which are not Application Software. The last category i.e. Application Generator can be taken as Utilities. The second list of 50 .....

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