The company commissioned the pipeline project in March 2011. Based on the actual project cost of Rs 379.25 crore, the company fixed transportation tariff of tural gas in March 2011. “It planned to recover the project cost along with the ‘Return on Investment’ within a span of 25 years. In August 2015 and March 2017 the company paid Rs 4.79 crore as entry tax to the Government of Assam on the procurements made against the work order issued in April 2008,” the report said, and added: “The audit observed that the above project cost did not include the entry tax component, which was paid (August 2015 and March 2017) after more than four years (March 2011) of fixing the transportation tariff. The company also capitalized the amount of entry tax in its accounts (2016-17). It, however, could not recover the corresponding increase in the project cost of Rs 4.79 crore through transportation tariff.”