2003 (4) TMI 545

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..... 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 rule 19A. 2.. Dr. Saraf has submitted that the petitioners have no g .....

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..... rpose 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 Sales Tax Department may take steps for modification of the form. 4.. The review petition stan .....

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