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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Atos India Pvt. Ltd
Respondent / Defendant
The State of Maharashtra
Dispute Summary
Atos India Pvt. Ltd challenged an order from the Maharashtra Sales Tax Tribunal, arguing that its work providing bug fixing and maintenance services on QAD Inc.'s ERP software was a service contract, not a sale of goods or developed software. The core dispute revolved around whether modifying existing proprietary code constituted 'development' leading to a taxable supply under the MVAT Act. The Bombay High Court ultimately ruled in favor of Atos India, holding that the transaction was fundamentally an indivisible contract for services.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
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