eligibility for composition scheme

Yes. Only restuarent service can opt to composition scheme. Otherwise no need...

In my view...
The second hand car dealer deal his business some time Commission basis. Some he received the vehicle and doing some repairs on the Car... Then sale it extra....

It's commission based business then not applicable the scheme...
He deal it purchase and sale only then he can use the schemes.....

@ raja additional value recieved is taxable

Yes....

But, this query is related to Composition or not....!

It says that the difference between the acquisition cost and selling cost otherwise known as commission will be the value of taxable supply.
In that case, the dealer would treat this as a supply of service and not as a supply of goods. isn't it ? In that case, he wouldn't be eligible for composition scheme.
Am i right ?

Yes. You are exactly correct.

Thanx for the clarification 👍

You are welcome...