AAR: Supply of Law Journals in DVD/CD with dongle constitutes composite supply, not e-book

Tamil Nadu AAR holds that supply of DVDs/CDs with the ‘Law Weekly Desktop’ software to search and read law journals  to be read on computers does not fall under the category of ‘E-book’ but constitutes a supply of goods classifiable under CTH 85238020; Observes that applicant is a law journal reporting judgments of Madras HC & SC which is cited by lawyers and judges in form of citations, in courts across the State and have a DVD desktop version which is suppl...