https://www.taxtmi.com/caselaws?id=161929 The amended composition rate under Section 5-G of the Andhra Pradesh General Sales Tax Act merely reduced the tax rate from 4% to 2% and did not create a separate entitlement to composition relief. A dealer seeking that benefit still had to comply with Rule 6-B, including filing the application within 30 days from the commencement of the year or business, subject to limited condonation. Because the dealer had not made a timely application and no application was pending when the amendment took effect, the reduced rate could not be claimed. The rejection of the composition request was therefore upheld. en-us Tue, 15 Jun 2004 00:00:00 +0530 Tue, 11 Feb 2014 14:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161929 The amended composition rate under Section 5-G of the Andhra Pradesh General Sales Tax Act merely reduced the tax rate from 4% to 2% and did not create a separate entitlement to composition relief. A dealer seeking that benefit still had to comply with Rule 6-B, including filing the application within 30 days from the commencement of the year or business, subject to limited condonation. Because the dealer had not made a timely application and no application was pending when the amendment took effect, the reduced rate could not be claimed. The rejection of the composition request was therefore upheld. Case-Laws VAT and Sales Tax Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161929