Section 4(8B) in The Andhra Pradesh Value Added Tax Act, 2005
(8B)[ any dealer other than the producer of a feature film may,] [Added by Act No. 21 of 2011, w.r.e.f. 1-4-2005.] in lieu of the tax payable by him under sub-section(8), opt to pay by way of composition an amount of tax at the rate of [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 15-9-2011.] of the total amount, received or receivable by him towards transfer of right to use any goods subject to the conditions, as may be prescribed.Provided that, wherever the tax is paid under this sub-section, the subsequent transfer of right to use such goods shall not be liable to tax under sub-section (8)
