dear sanjeev,

thanks for your response and making these finer points clear to me. i really 
appreciate your quoting chapter-and-verse in relevant places as well.

[heavy snip]

> Software is not manufactured, hence the entire issue of Excise on it
> does not arise.  Period.  Finis.

understood. thus, please read the email to the mailing list titled 'tax 
model/method' and respond to it on what could be a more accurate way of 
taxing software.

:-)
LL

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