O R D E R

Vinod Chandran, J The short question urged in the above revision is as to whether the amount of Rs.91,88,809/- received from different clients of the Revision Petitioner, under eight different agreements, as consideration for alleged skilled labour for development of software; constitutes sale of goods as provided under Kerala Value Added Tax Act ('KVAT Act' for short). 2. The notice issued by Assessing officer produced as Annexure-A disclosed that the Assessing Officer on the strength of decisions of the Hon'ble Supreme Court in Associate Cement Companies Ltd. v. Commissioner of Customs [2001] 4 SCC 593 , Tata Consultancy Services v.

State of Andra Pradesh [2005] 1 SCC 308 as also a decision of a Division Bench of this Court in Mechanical Assembly System (India) Pvt. Ltd. v. State of Kerala [2006] 144 STC 536 called upon the assessee to show cause as to why the receipts allegedly received as consideration for deputing personnel for customisation of software should not be treated as sale, exigible to tax under KVAT Act. The assessee/Revision petitioner had filed objections. The Assessing Officer by Annexure-C order found that identical issues were allegedly discussed in