Gauhati University Question Papers
INDIRECT TAXATION (May-June’ 2015)
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) Define
the term ‘Goods’ under the Central Sales Tax Act.
b) As
per which of the following sections, a ‘dealer’ has been defined under the
Central Sales Tax Act?
1) Section
2 (a).
2) Section
2 (c).
3) Section
2 (d).
4) Section
2 (b).
c) The
application for compulsory registration should be submitted by a dealer within
_____ days of making an inter-state sale. (Fill in the blank)
d) Central
Excise duty is levied and collected by the Central Government. (State whether
the statement is ‘true’ or ‘False’.
e) Write
the meaning of ‘manufacturer’ as per Central Excise Act, 1944.
f) State
the meaning of ‘wholesaler dealer’ under the Central Excise Act, 1944.
g) What
is ‘Coastal Goods’ under the Customs Act, 1962?
h) According
to section 2(53) of the Assam VAT Act, 2003, “taxable goods” means goods other
than _____ goods. (Fill in the blank)
i)
State the meaning of ‘importer’ as per Assam VAT
Act.
j)
What is ‘TIN’ for the purpose computation?
2.
Explain the following in brief: 2x5=10
a) Two
features of the Central Sales Tax Act.
b) Meaning
of ‘Excisable goods’ as per the Central Excise Act.
c) ‘Imported
goods’ as per the Custom Act, 1962.
d) ‘Dutiable
goods’ under the Customs Act, 1962.
e) Meaning
of ‘Casual dealer’ as per the Assam VAT Act.
3.
Describe briefly any four of the following: 5x4=20
a) Different
types of registration under the Central Sales Tax Act.
b) Features
of Inter-state sales under the Central Sales Tax Act.
c) Scope
of Central Excise Act.
d) ‘Bill
Entry’ as per the customs Act, 1962.
e) Persons
exempted from registration under Central Excise Act.
f) Features
of Value Added Tax.
4.
Explain the transactions not regarded as sale under the Central Sales Tax Act.
What are the circumstances that lead to the levy of Central Sales Tax? 6+4=10
Or
Explain the procedure of payment of Central Sales Tax by a
dealer under Central Sales Tax Act. 10
5.
Explain the different types of excise duties under the Central Excise Act.
State the powers of concerned authorities regarding granting exemption from
excise duty. 6+4=10
Or
Explain the procedure of registration under the Central
Excise Act. 10
6.
What is meant by ‘Shipping Bill’ as per Customs Act? Describe the procedure of
clearance of imported goods for home consumption under this Act. 2+8=10
Or
Describe different types of customs duties under the Customs
Act. 10
7.
Who are the persons liable to pay tax under the Assam VAT Act? Explain the
advantages of Value Added Tax. 4+6=10
Or
State the meaning of ‘Sale’ under Assam VAT Act. What are
the rates of Value Added Tax applicable to various commodities under this Act? 2+8=10
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