Wherther 3CA or 3CB in VAT Audit also?

In Andhra Pradesh, there is no VAT audit as on to-day !

Dear Dhaval, Please note that only when the auditor under other act is certifying for the purposes of the Income Tax Act, only then he has to give 3CA, in all other cases, 3CB is to be given. Essential is whether the same auditor is signing the Tax audit report or not. If An auditor appointed under provisions of Companies Act, is not signing the Tax Audit Report, the Company will get Tax Audit Report from some other CA. The Other CA will sign 3CB instead of 3CA. Same logic is applicable in VAT Audit. Please note that VAT Audit Can be conducted by Tax Practitioner also..

what does section the 3ca and 3cb says