2003 (4) TMI 545

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....e order dated September 13, 2002 passed in W.P.(c) No. 2877 of 2000 [Indian Oil Corporation Ltd. v. State of Assam [2002] 128 STC 537 (Gauhati)] and other similar matters. In the above batch of writ petitions, it was held that the audit made by the concerned auditor under the Income-tax Act, if any, shall be deemed to be sufficient compliance of section 10A of the Assam General Sales Tax Act, 1993....

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....o that it does not burden the dealers for undergoing audit of their accounts twice, once for the purpose of income-tax and again for the purpose of General Sales Tax Act. 3.. In view of the above decision, it is provided that the report in form XXXI-A shall be furnished by the dealer. So far form XXXI is concerned the audit report/certificate given by accountant shall be suffice. The concerned ....