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2012 (11) TMI 451 - HC - VAT and Sales TaxAndhra Pradesh General Sales Tax Act - option of composition of tax under section 5F of the Act – Held that:- In taxation measures composition schemes are not unknown and when such scheme is availed of by the assessee it is not at all permissible for him to turn around and ask for regular assessment - there is no procedure which enables a dealer to avail of the hybrid procedure namely, for some time the assessment under section 5F of the Act and for some time, composition of tax in the same assessment year - Decided against the assessee.
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