Section 13(5)(a) in The Andhra Pradesh Value Added Tax Act, 2005
(a)Works contracts where the VAT dealer pays tax under the provisions of clauses (b),[xxx] [The expression '(c); omitted by Act No. 21 of 2011, w.e.f. 15-9-2011. ] and (d) of sub-section (7) of Section 4;