New Delhi: The Supreme Court on Friday held that software could be classified as goods for the purpose of levying sales tax on it.

A five-judge constitution bench headed by Justice N Santosh Hegde said software were goods under the Sales Tax Act.

This judgement was given on petition filed by Tata Consultancy Services challenging an Andhra Pradesh high court order, which had also held software to be goods under Sales Tax Act.

With this ruling all states in India would be entitled to levy sales tax on software