Gauhati University Question Papers
INDIRECT TAXATION (May-June’ 2017)
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
Or
Discuss the procedure for obtaining registration under CST
Act. 10
5.
Discuss the scope of Central Excise Act, 1944. 10
Or
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
Or
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
Or
Discuss the different types of VAT. What are the goods
covered under VAT.? 5+5=10
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