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Audit u/s 61 of mvat

Querist : Anonymous (Querist) 09 August 2011 This query is : Resolved 
ONE OF MY CLIENT IS RUNNING TWO BUSINESS 1) MEDICINE 2)BUILDING MATERIALS BOTH TURNOVER IS BELOW 60 LAKH HE HAVE TAKE ADVANTAGE OF U/S 44AD AND SHOWING PROFIT IS MORE THAN 8% IN THAT CASE HE IS NOT LIABLE TO GET THE AUDIT U/S 44AB BECAUSE OF TURNOVER IS NOT CONSIDER TO TAX AUDIT U/S 44 AB MY QUESTION IS WHAT IS THE POSITION OF MVAT U/S 61 WHETHER IS LIABLE THE AUDIT U/S 61 OF MVAT OR NOT PLEASE EXPLAIN ME WITH AVAILABLE OF CASE LAWS
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Raj Kumar Makkad (Expert) 09 August 2011
Repeated query

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