Notice that the above client code uses the standard EJB 2.x client programming model. It does not need to know that the target bean is implemented with EJB 3.0.
My understanding is that in a 3.0 EJB's business object is retreivd when we look up in JNDI. initCtx.lookup("java:comp/env/ejb/tax"). How is the above code getting te HOME object? 3.0 EJB does not have a home, then how will the above code work?