In exercise of the powers conferred by entry 39 of Schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of Government Notification, Finance Department, No. VAT-1505/ CR-114/ Taxation-1, dated the 1st April 2005, the Government of Maharashtra hereby, specifies the following goods of intangible or incorporeal nature for the purposes of the said entry, namely:-