Dear aspirant
Both the books are good at it's own level, both book's are used by different students studying MBBS, BDS, nursing or physiotherapy etc.
Both are standard book's and have recognised & recommended by various professor around medical College in India.
Sembulingam is more of exam oriented books and it have more tables and flow charts for explaining various physiological processes,so it's more easy to learn from this book. From my suggestion some unit's like CNS and reproduction are not good in this book. This book is mainly preffer by South Indian medical College
While AK Jain is more of theory type and explanation is of ver easy language so it's easy to understand, mostly prefer by most of students in northern states.
From my suggestion you should just visit your library in college,read same chapter from both the books and whichever is easy for you to understand buy that book and refer the other book from library time to time.
It will be better for you to combine and read both book's for understanding the concept. But during exam time always preffer only one book whichever you have. For exam sembulingam is good from my point of view.
Hope this was informative and helps you to make decision.
Best regards
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