Composition Levy.

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....exceed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,- (a) one per cent. of the turnover in State in case of a manufacturer, (b) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and (c) half....

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....operator who is required to collect tax at source under section 52; and (e) he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council. Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income Tax Act 1961 [43 of 1961]), the registered person shall not be eligible to opt fo....