Sale, Scope of 'Goods' and Taxation

Abstract

Is software, music and film stored on CDs or downloaded from the internet goods? The question is important for the consumer rights and application of sales tax. Property first emerged as tangible things. This could be either moveable or immoveable property. Moveable property is what is not immovable property. Goods came to include every kind of moveable property. Then emerged intangible forms of property like electricity and software. It has been a challenge for the courts to puzzle whether these are moveable properties and therefore goods. The notes explores this engagement of the courts.