Value Added Tax and Cost Accountant.

Many states have recognised Cost Accountant to certify Accounts of business inorder to ascertain VAT collection.
Gujarat VAT Act For Instance Section 63:

63. If in respect of any particular year, total turnover of a dealer exceeds
rupees one crore, then such dealer shall get his accounts verified and audited
by a specified authority within one year from the end of that year and obtain
within that period a report of such audit in the prescribed form duly signed and
verified by such specified authority alongwith such particulars as may be
prescribed. A true copy of such report shall be furnished by such dealer to the
Commissioner within such period as may be prescribed.
Explanation.-- For the purposes of this section,-
(a) "specified authority" means,-
(i) a Chartered Accountant within the meaning of the Chartered
Accountants Act, 1949 and includes persons who by virtue of the provisions
of sub-section (2) of section 226 of the Companies Act, 1956, is entitled to be
appointed to act as an auditor of companies;
(ii) a Cost Accountant within the meaning of the Cost and Works
Accountants Act, 1959;
(iii) a legal practitioner or a Sales Tax Practitioner whose name is entered in
the list maintained by the Commissioner in accordance with the provisions of
section 81.
(b) "total turnover" shall have the same meaning as given in Explanation
below sub-section (1) of section 3.
(2) If any dealer liable to get his accounts audited under sub-section
(1) fails to furnish a true copy of such report within the prescribed time the
Commissioner shall, after giving the dealer a reasonable opportunity of being
heard, impose on him, in addition to any tax payable, a sum by way of penalty
not exceeding rupees ten thousand, as he may determine.
64. The dealer shall preserve his books of accounts and the records
relevant for the purpose of this Act till the period of eight years from the end of
the accounting year to which the books of accounts and the records relate.
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Section 42 of Kerala VAT act2003 contains provision for cost accountant to audit books of accounts.Section 42 of AP VAT act.Section 31 of Karnataka VAT act Rule 34 here provides audit by tax practitioners registered under rule 163 to audit non-company accounts.Section 65 of Orissa Act.Section 60 of J&K Act.Section 62 of Assam Act.Section 62 Of Uttaranchal Act.