https://www.taxtmi.com/caselaws?id=162351 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. en-us Thu, 03 Apr 2003 00:00:00 +0530 Tue, 25 Feb 2014 14:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162351 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. Case-Laws VAT and Sales Tax Thu, 03 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162351