Annamalai University 2007 B.Com INDIRECT TAXES - Question Paper

Register Number :
Name of the Candidate :
7 three five 0
B.Com. (International Business)
DEGREE EXAMINATION, 2007
( 3rd YEAR )
750 / 760. INDIRECT TAXES
( Common with B.B.S. )
May ] [ Time : three Hours
Maximum : 100 Marks
Turn over
ans any 5 ques..
All ques. carry equal marks.
(5 × 20 = 100)
1. Is registration of dealers under TNGST Act,
compulsory ? discuss the provisions of the
Act, regarding registration of dealers.
2. discuss the procedure for claiming refund of
sales - tax.
3. explain the salient features of Central Sales-
Tax Act, 1956.
4. describe ?Taxable Turnover? under CST Act.
How is it ascertained ?
5. Distinguish Inter - State sale from Intra - State
sale.
6. discuss the registration procedures involved
under the CST Act.
7. What is the meaning of the term ?Manufacture
on his own account? ? When is a person not
treated as a manufacturer ?
8. What is assessable value ? How is it
calculated ?
9. What is customs duty ? discuss the
various types of duties leviable under the
Customs Act, 1962.
10. define the reasons for prohibiting
Imports / Exports.
2

Earning:   Approval pending.