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Sunday, February 17, 2019

Gauhati University Question Papers:INDIRECT TAXATION (May-June’ 2017)

Gauhati University Question Papers
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 rate of Central Sales Tax on inter-state is _____ %. (Fill in the blank)
b)      If a dealer has more than one place of business within the same state, he has to get only one registration. (Write true or false)
c)       Where the registered dealer has to pay Central Sales Tax levied under CST Act?
d)      The Central Excise Act, 1944 applied to whole of India other than Jammu and Kashmir. (Write True or False)
e)      Who is responsible to pay Central Excise duty on manufactures goods?
f)       Write the duties that are leviable under Central Excise Act.
g)      The general rate of basic customs duty on non-agricultural goods is _____%.
h)      What are ‘protective duties’ under Customs Act?
i)        Who is the ultimate bearer of VAT?
j)        Who is a ‘registered dealer’ under Assam VAT Act, 2003?
2. Answer the following questions in brief:                                          2x5=10
a)      “Place of business” according to Central Sales Tax Act.
b)      Meaning of ‘Factory’ according to Central Excise Act.
c)       ‘Prohibited goods’ as per Customs Act.
d)      Mention different types of VAT.
e)      ‘Export duty’ as per the Customs Act.
3. Describe briefly any four of the following:                                       5x4=20
a)      Meaning and significance of ‘Appropriate State’ as per Central Sales Tax Act.
b)      Circumstances leading to the levy of Central Sales Tax.
c)       Types of customs duties as per Customs Act.
d)      Meaning of ‘excisable goods’ as per Central Excise Act.
e)      Salient features of VAT.
f)       TIN and its objectives as per Assam VAT Act.
4. Discuss the procedure of payment of Central Sales Tax by the dealer to the Government.                       10
Discuss the procedure for obtaining registration under CST Act.                                             10
5. Discuss the scope of Central Excise Act, 1944.                                                 10
Define ‘Sales’ and ‘Purchase’ under Central Excise Act. Who are the persons requiring registration under this Act?
6. What are the different methods of valuation for customs duty under Customs Act? Discuss the duties of the officers of customs.                                              5+5=10
Write short notes on the following as per Customs Act:                                             2 ½ +4=10
a)      Coastal goods.
b)      Exports goods.
c)       Importer.
d)      Green channel.
7. Explain the different methods of registration under Assam VAT Act. Explain the advantages of VAT.                   5+5=10
Discuss the different types of VAT. What are the goods covered under VAT.?                 5+5=10


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