Gauhati University Question Papers
INDIRECT TAXATION (May-June’ 2014)
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
term ‘goods’ has been defined as per section _____ of the Central Sales Tax
Act, 1956. (Fill in the blank)
b) The
Central Sales Tax is levied by the Central and State Government. (State whether
the statement is true or false)
c) Registration
under the Central Sales Tax Act, 1956 is compulsory only when a dealer makes an
inter-state sale. (State whether the statement is true or false)
d) Goods
which are mentioned in the _____ schedule are considered as tax free goods
under Assam VAT Act, 2003. (Fill in the blank)
e) Newspapers
and electricity are treated as goods under the Assam VAT ACT, 2003. (State
whether the statement is true or false)
f) State
the meaning of ‘dealer’ as per Assam VAT Act.
g) Write
the meaning of ‘Factory’ as per the Central Excise Act, 1944.
h) What
is Basic Excise Duty under the Central Excise Act, 1944?
i)
Mention two condition needed to be fulfilled by
an article for having recognition as ‘goods’ for excise duty.
j)
What is ‘Export goods’ under the Customs Act,
1962?
2.
Explain the following in brief: 2x5=10
a) ‘Declared
goods’ as per Central Sales Tax Act.
b) Meaning
of ‘Manufacture’ as per Central excise Act.
c) ‘Protective
duties’ under Customs Act, 1962.
d) Meaning
of ‘customs area’ under Customs Act, 1962.
e) ‘Capital
good’s as per Assam VAT Act.
3.
Describe briefly any four of the following: 5x4=20
a) Scope
of Central Sales Tax Act.
b) Meaning
and significance of Value Added Tax (VAT).
c) Procedure
for collection of Central Excise Duty.
d) Objectives
of Customs Act, 1962.
e) ‘Specific
duties and ‘Ad-valorem duties’ under Central Excise Act, 1944.
f) Meaning
and significance of ‘Appropriate State’ as per Central Sales Tax Act.
4.
Explain the procedure of registration of dealers under the Central Sales Tax
Act. 10
Or
Explain the provision relating to ‘inter-state sale’ or
‘transfer of goods’ under Central Sales Tax Act. 10
5.
State the nature of excise duty. Explain the basic requirements for levy of
central excise on excisable goods. 4+6=10
Or
Describe the procedure of valuation of ‘excisable goods’ as
per the Central Excise Act. Who are the people liable to pay excise duty under
this Act? 6+4=10
6.
Explain the brief history of custom duty. Discuss the duties of the Officers of
Custom. 5+5=10
Or
Write short notes on the following as per Customs Act: 2 ½ x 4=10
a) Prohibited
goods.
b) Bill
of Export.
c) Baggage.
d) Export
duty.
7.
What are the goods covered under Value Added Tax (VAT)? State the procedure of
registration under Assam VAT Act. 5+5=10
Or
Who are the persons requiring registration under Assam VAT
Act? State the different modes of registration under Assam VAT Act? 4+6=10
***
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