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Sunday, February 17, 2019

Gauhati University Question Papers:INDIRECT TAXATION (May-June’ 2016)


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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