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    <title>Benefit of composition scheme cannot be denied on post-sale construction by dealers who are engaged in both construction and sale</title>
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    <description>Dealers engaged in both construction and sale who validly opt for and comply with the conditions of Section 4(7)(d) of the Andhra Pradesh VAT Act are entitled to have the entire construction, including work completed after execution of a registered conveyance deed, treated under the composition scheme; denial of composition solely because construction continued post-registration is not justified where statutory conditions are met.</description>
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      <description>Dealers engaged in both construction and sale who validly opt for and comply with the conditions of Section 4(7)(d) of the Andhra Pradesh VAT Act are entitled to have the entire construction, including work completed after execution of a registered conveyance deed, treated under the composition scheme; denial of composition solely because construction continued post-registration is not justified where statutory conditions are met.</description>
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