3ca or 3cb

Hi,

A Proprietor, registered under MVAT, having a turnover of more than 1 crore and hence liable for MVAT Audit will have to file Income tax audit in 3CA or 3CB??

Heading of 3CA says-" Audit report under section 44AB of the Income-tax Act, 1961, in a case where the accounts of the 
business or profession of a person have been audited under any other law"...In this case, can MVAT audit be considered as been audit conducted under ANY OTHER LAW (The Maharashtra Value Added Tax Act, 2002)??...Secondly, are accounts of the dealer are said to be audited under MVAT Audit??