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b) Writ petitioner is a dealer in Information Technology Products namely 'Multifunction Printers' having the additional functions of Photo copying, Scanning, Fax etc.,
c) Aforesaid 'Multifunction Printers' are imported from Japan and are sold locally inside the State of Tamilnadu and as part of inter-state sales also. These goods are referred to as 'Multi Functional Devices' and shall be referred to as 'MFD' [for the sake of brevity, clarity and convenience]