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39. The statute, however, should not be interpreted in such a manner which may lead to wide-scale evasion of duty. The court should adopt an interpretation which would be user-friendly. If any-other interpretation is made, the same would encourage the manufacturers to sell the operational computer separately as a result of which the buyers may have to incur extra charges. The customers, thus, may not be able to get the benefit of the information contained in the operational computer loaded in the factory. Furthermore, it may encourage in loading of pirated softwares in the computer.