Section 4(7)(b) in The Andhra Pradesh Value Added Tax Act, 2005
(b)[ Every dealer executing works contract may in lieu of the amount of tax payable by him under clause (a) opt to pay by way of composition at the rate of] [[Substituted by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its substitution it read as below: