2003 (4) TMI 545

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....002 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 and the audit report under r....