AUDIT UNDER TAMIL NADU VALUE ADDED TAX ACT, 2006 - VAT - CST - GST - By - Mr. M. GOVINDARAJAN - Dated - 5-12-2013 - Introduction VAT is a multi point levy where the tax paid on local purchases from the registered dealer can be set off against the tax payable on the sale of goods, other than special goods. The registered dealers are required to maintain books of account. Audit is based on the books of accounts. Audit in VAT Act is of two types ndash one is the audit to be done by Chartered Acc................................... VAT - CST - GST - Articles
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