Tax on imported education material

  Books meant for reading,magazines, newspapers are exempt from VAT in all states.But,if a catalogue of products of a manufacturer,literature issued along with some goods on sale etc,when sold at a price , shall be taxable at full rate. Same rule applies when some modifications are done on it also.If the nature of main goods do not change after modification,the exemption will be available. On knowing the type of  changes the modification brings to the product sone conclusion can be made.When local sales are exempt under a VAT Act ,under CST Act also the same eligibility holds.....mjk