WITH CIVIL APPEAL NOs.
2584, 2585 2586/98 B. SINHA, J INTRODUCTION Whether an intellectual property companytained in floppies, disks or CD ROMs would be goods within the meaning of Andhra Pradesh General Sales Tax Act, 1957 hereinafter called as the Act is the question involved in this appeal which arises out of a judgment and order dated 12th December, 1996 passed by the Andhra Pradesh High Court.
