https://www.taxtmi.com/caselaws?id=160799 Section 10A of the Assam General Sales Tax Act, 1993 is analysed as a regulatory audit requirement based on gross turnover, and its inclusion of particulars relating to Central Sales Tax transactions is treated as information-gathering for compliance and revenue protection, not as a separate levy. The absence of a distinct penal provision is noted as insufficient, by itself, to invalidate the audit scheme. The provision is further read down to avoid duplicative compliance, so an audit already conducted under the Income-tax Act may satisfy the sales tax audit requirement if the prescribed reports under rule 19A are filed. en-us Fri, 13 Sep 2002 00:00:00 +0530 Tue, 24 Dec 2013 17:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160799 Section 10A of the Assam General Sales Tax Act, 1993 is analysed as a regulatory audit requirement based on gross turnover, and its inclusion of particulars relating to Central Sales Tax transactions is treated as information-gathering for compliance and revenue protection, not as a separate levy. The absence of a distinct penal provision is noted as insufficient, by itself, to invalidate the audit scheme. The provision is further read down to avoid duplicative compliance, so an audit already conducted under the Income-tax Act may satisfy the sales tax audit requirement if the prescribed reports under rule 19A are filed. Case-Laws VAT and Sales Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160799