Scope of contract - transfer of software that has come into ...

December 20, 2023

Case Laws VAT and Sales Tax HC

Scope of contract - transfer of software that has come into existence - The pith and substance of the contract or true nature of the transaction shows that the contract is a contract for service simplicitor and is not a works contract or composite contract consisting of 2 contracts - one for service and one for sale, but is an indivisible contract for service only. On examination of the contract as a whole, it becomes obvious that the contract is essentially an agreement to render service. The theory of works contract or the concept of aspect theory is not attracted. - HC

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Scope of contract - transfer of software that has come into ...

December 20, 2023

Case Laws VAT and Sales Tax HC

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