Vat auditor and tax auditor

There is no specific restriction that i hav come ever till now so in my view ans is yes.

yes both can be same

Both the Auditor can be the same person for conducting VAT Audit & Tax Audit.

Yes, agreed. VAT auditor and tax auditor can be same.

Only the internal auditor cannot be tax auditor.

Ya both can be same, because there is no specific law for VAT Act