if not the local vat of the respective states where the eforms were downloadedclassificationwhen she started nodding in agreement i slipped in a bit of a technical point books periodicals and journals are exempt from delhi vat while printed material attracts vat 5 various courts have held booklets brochures annual reports etc are books thus eligible for vat exemption dda brochure should not be any exception my mother checked that if i am confusing it with european vat issues nah i said after all the brochure provides information about the entire housing scheme and holds information value to the readers it is just a matter of following the judicial precedentsother issuesi skipped discussing the issue of dda qualifying as a dealer doing business as it would have got technical this would have involved taking here though to the delhi vat act i was just wondering whether a retail invoice if not a tax invoice issued for the brochure downloaded form and if separate divisional registrations are not granted to a single business entity is delhi government holding a single vat registration for all its divisionsdepartments mentioning service tax introduced on the deemed construction service from budget 2010 which the brochure does not mention about would have ensured that i miss my morning tea so i decided not to discuss that eitherconclusioni closed the discussion while sipping in the morning tea with some estimates in the last housing scheme in 2008 it has been estimated that about ten lakhs forms were sold the number this year may naturally increase and so should be the tax revenueif a government department can adopt such a stand its perhaps time to increase the vat awareness and jurisprudence the businesses itself have often found themselves on the wrong side of vat issues just that this time the common man has witnessed a similar plight despite all this my weekend still ended up with filling in the formpankaj s jain mcom aca llb ctauk the views are personal