Composition Scheme is for dealers engaged in construction, selling of flats and not for works contra

CST & VAT : A.P. VAT : Where assessee, a works contractor, entered into agreement for executing works contract of construction of residential apartments and it opted to pay tax by way of composition under section 4(7)(d), since section 4(7)(d) was applicable only to a dealer engaged both in construction and selling of residential apartments, assessee was not entitled for composition