In a statement here, the association said there was no such tax on exercise / drawing books (copies) in neighbouring states of Punjab, Haryana and Himachal. ``The exercise books are mainly used by the school students.

Imposition of sales tax would only add to burden on the parents'', he pointed out, adding that it would act as a dampener for school education as the cost of education had already gone very high.

The association apprehended that the ``unwarranted decision on sales tax'' may also result in closing down of small scale units into this business in the city. Against the government policy to encourage small industrial units through incentives, this would increase cost in city, making it impossible for the small units to sell their material to neighbouring states and to educational institutions'', the Copy Manufacturers Association said.