Composition Scheme for Bricks dealers permits a brick kiln owner of the State making sale of bricks in the State, to pay at his option, in lieu of the amount payable by him under the provisions of the Assam Value Added Tax Act, 2003, by way of composition shall pay for each financial year, a lump sum amount in lieu of tax payable on sale of bricks within the State at the rate in accordance with the capacity of his brick kiln.