Section 4(11) in Telangana Value Added Tax Act, 2005
(11)[ Every dealer, who is engaged in the integrated activity of printing and supplying the printed materials may, in lieu of the amount of tax payable under the Act, opt to pay by way of composition an amount of tax [at the rate of five percent (5%)] [Added by Act No.21 of 2011.] on sixty percent (60%) of the total value of such supplies received or receivable, irrespective of the fact whether such supplies involve sale or works contract or job work subject to such conditions as may be prescribed.]
