Wherther 3CA or 3CB in VAT Audit also?

Assessee (advocate) (108 Points)

23 October 2007  

In Gujarat, this time VAT Audit is required for those whose turnover exceeds Rs.1 crore, in that situation, we came to know that when one concern passes thru two audit under a year then it requires 3CA reports instead of 3CB under Tax Audit. Is it right ? If not , then when and where 3CA is applicable ?