Audit report under Income-tax Act satisfies Assam Sales Tax Act; Form XXXI-A required.

The High Court held that the audit report under the Income-tax Act is sufficient for compliance with section 10A of the Assam General Sales Tax Act. The dealer needs to furnish Form XXXI-A, and the accountant's audit report/certificate in Form XXXI is deemed satisfactory. The review petition by the Assam Drug Dealers Association was allowed, providing clarification on the compliance requirements.

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The Assam Drug Dealers Association filed a review petition regarding compliance with section 10A of the Assam General Sales Tax Act. The High Court held that the audit report under the Income-tax Act suffices for compliance. Form XXXI-A should be furnished by the dealer, while the audit report/certificate in Form XXXI by the accountant is enough. The review petition was allowed, clarifying the requirements.

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