Gauhati University Question Papers
INDIRECT TAXATION (May-June’ 2016)
Full Marks: 80
Time Allowed: 3 hours
Answer either in English or Assamese
The figures in the margin indicate full marks for the questions
1.
Answer the following as directed: 1x10=10
a) The
Central Sales-tax is levied by the _____ Government. (Fill in the blank)
b) Registration
under the Central Sales-tax Act, 1956 is compulsory only when a dealer makes an
inter-State sales. (Write True or False)
c) Define
the term ‘dealer’ under the Central Sales Tax Act.
d) Excise
duty is levied on the manufacture of excisable goods in India. (Write True or
False)
e) Write
the meaning of ‘factory’ as per the Central Excise Act.
f) What
is special Excise Duty under the Central Excise Act?
g) What
is Import Duty as per the Customs Act, 1962?
h) State
the meaning of ‘tax-free goods’ under the Assam VAT Act, 2003.
i)
Write the meaning of ‘manufacturer’ as per the
Assam VAT Act.
j)
‘Registered dealer’ means a dealer registered
under the Assam VAT Act, 2003.
2.
Explain the following in about 30 words each: 2x5=10
a) Meaning
of ‘inter-state sale’ as per the Central Sales-tax Act.
b) ‘Manufacture’
as per the Central Excise Act.
c) ‘Customs
area’ as per the Customs Act.
d) ‘Protective
duties’ under the Customs Act.
e) Meaning
of ‘goods’ as per the Assam VAT Act.
3.
Describe briefly any four of the following: 5x4=20
a) Procedures
of registration of dealers under the Central Sales-tax Act.
b) Meaning
and essential elements of ‘sales’ as per the Central Sales-tax Act.
c) Basic
requirements for levy of Central Excise on excisable goods.
d) Persons
requiring registration under the Central Excise Act.
e) ‘Prohibited
goods’ under the Customs Act.
f) Various
tax authorities under the Assam VAT Act, 2003.
4. Is
registration compulsory under the Central Sales-tax Act? Explain the benefits
of registration under the Central Sales-tax Act. 2+8=10
Or
Explain the provisions relating to ‘inter-State sale’ or
‘transfer of goods’ under the Central Sales-tax Act. 10
5.
Describe the procedure of valuation of ‘excisable goods’ as per the Central
Excise Act. Who are the persons liable to pay excise duty under this Act? 6+4=10
Or
State the procedure of collection of Central Excise Duty.
Explain the need of granting exemption from central excise duty. 4+6=10
6.
State the objectives of enactment of the Customs Act. Discuss the duties of the
custom officers. 5+5=10
Or
Write short notes on the following as per the Customs Act: 2 ½ x 4 = 10
a) Export
goods.
b) Import
manifest.
c) Baggage.
d) Importer.
7.
Explain the objectives of the Assam VAT Act. State the procedure of payment of
tax under this Act. 5+5=10
Or
What are the goods covered under the Value Added Tax (VAT)?
State the different modes of registration under the Assam VAT Act. 4+6=10
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