Section 4(7)(i) in The Andhra Pradesh Value Added Tax Act, 2005
(i)[xxx] [Omitted. by Act 21 of 2011, w.e.f. 15-9-2011, Prior to its omission it read as below: '(i) no tax shall be payable under clause (d) of this sub-section on the turnover relating to the consideration received as a sub-contractor if the main contractor opted to pay tax by way of composition subject to the condition that the sub¬contractor shall pay tax in respect of any goods purchased or received from outside the State of Andhra Pradesh or from any person other than a Value Added Tax dealer in the State on the value of such goods at the rates applicable to them under the Act.]