<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Generally, the End User Licence Agreement (EULA) is the legal contract between a software application author or publisher and the user of that application governing the usage. The agreement is renewable and/or could be amended from time to time. To find out as to whether there is an element of supply involved when software is delivered to its customer, the terms and conditions of EULA are material.</span></span></p>

<p style="text-align:justify"><br />
<span style="font-size:14px"><span style="color:#34495e">The contract for supply therefore assumes significance in this test to decide whether or not there has been &lsquo;temporary transfer or permitting the use or enjoyment of any intellectual property right&rsquo;.</span></span></p>