Former Assistant Director of the Enforcement Directorate and retired IRS officer Anil K. Rawal says, "I think it is a good budget, and we should not focus on where the stock market is heading. The priorities matter. The budget reflects the government's direction-what path the government is following and what it intends to achieve. Earlier, we used to look at the budget mainly to see what relief we were getting and what measures were announced. But nowadays, as we saw in the mid-term, there was significant relief under GST.