Gauhati University Question Papers
INDIRECT TAXATION (May-June’ 2013)
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) Both
registered and unregistered dealers can collect tax under Central Sales Tax
Act. (State whether the statement is true or false)
b) Excise
duty is levied on the manufacturer of excisable goods in India. (State whether
the statement is true or false)
c) The
Assam Value Added Tax Act, 2003 came into effect from 1st day of
April, 2005. (State whether the statement is true or false)
d) Skin
of animals is prohibited goods under the Customs Act, 1962. (State whether the
statement is true or false)
e) Submission
of Form _____ is mandatory to avail concessional rate of Central Sales Tax.
(Fill in the blank)
f) Central
Excise duty is levied and collected by the Central and State Government. (State
whether the statement is true or false)
g) The
term ‘dealer’ has been defined as per Section _____ of the Assam Value Added
Tax, Act, 2003. (Fill in the blank)
h) “Goods”
does not include newspapers and shares under the Central Sales Tax Act. (State
whether the statement is true or false)
i)
Basic Excise duty is also known as Cenvat as per
rule 2A of the Central Excise Act. (State whether the statement is true or
false)
j)
According to Section 2(53) of the Assam VAT Act,
2003, “taxable goods” means goods other than tax-free goods. (State whether the
statement is true or false)
2.
Explain the following in brief: 2x5=10
a) ‘Dealer’
as per Central Sales Tax Act.
b) Meaning
of ‘Excisable goods’ as per Central Excise Act.
c) ‘Dutiable
goods’ as per Customs Act, 1962.
d) Two
advantages of Value Added Tax (VAT).
e) ‘Coastal
goods’ as per Customs Act, 1962.
3.
Describe briefly any four of the following: 5x4=20
a) Features
of the Central Sales Tax Act.
b) Persons
exempted from registration under Central Excise Act.
c) ‘Prohibited
goods’ under the Customs Act, 1962.
d) Meaning
and objectives of Tax payer Identification Number (TIN) under VAT.
e) Essential
features of Inter-state sales under the Central Sales Tax Act.
f) Meaning
of ‘Manufacturer’ and ‘Wholesaler Dealer’ as per Central Excise Act.
4.
Explain the procedure of payment of central sales tax by a dealer under Central
Sales Tax Act. 10
Or
What is meant by compulsory registration as per Central
Sales Tax Act? Explain the advantages of registration under this Act. 2+8=10
5.
Define ‘Sale’ and ‘Purchase’ under Central Excise Act. Who are the persons
requiring registration under this Act? 2+8=10
Or
Explain the procedure of registration under the Central
Excise Act. 10
6.
What is meant by ‘Imported goods’ 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 Custom duties under the Customs
Act. 10
7.
Explain the features of Value Added Tax. Who are the persons liable to pay tax
under the Assam VAT Act? 5+5=10
Or
What is VAT? State the rates of Value Added Tax applicable
to various commodities under the Assam VAT Act. 2+8=10
***
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