Veer Narmad South Gujarat University 2011-3rd Year B.Com SB-0514 Indirect Taxes : ( : 3 ) . - Question Paper
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Third Year B. Com. Examination March / April - 2011 Indirect Taxes : Paper - III
Time : 3 Hours] [Total Marks
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Name of the Examination :
T. Y. B. Com.
Name of the Subject:
Indirect Taxes - 3
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Instructions : (1) As per the Instruction No. 1 of Page No. 1.
(2) Question No. one is compulsory.
(3) Figures to the right indicate full marks of the question.
1 Answer the following questions :
(i) Explain "Excisable Goods" as per the Central 2 Excise Tariff Act.
(iii) Define 'Shipping bill'.
(v) Give any four example of deemed sale as per CST. 2
2 Discuss the provisions of the Central Excise Act 14 about the following terms : (any two)
(i) Deemed manufacture (ii) Maximum Retail Price
(iii) Manufacture (iv) Manufacturer.
3 Write short notes on following as per Central Sales Tax Act :
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(i) Declared goods (iii) Place of business |
(ii) Goods (iv) Appropriate authority. |
3 Explain the procedure for registration as per Central Sales Tax Act.
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4 Explain in detail about "Import of goods" and "Import 13
of stores" by post under Custom Act.
4 State the different types of duties under Customs Law 13
and explain the provisions of protective duty u/s 6 and the provisions of countervailing duty u/s 9 as per Customs Tariff Act.
5 State whether the following statements are True or False : 7
(i) Separate returns will have to be filed if multiple services are provided.
(ii) If due date of filing return happens to be a holiday, the return can be filed on the next working day immediately following the holiday.
(iii) Service tax is always paid by the service provider.
(iv) Service tax is to be paid at the stage of rendering the service.
(v) Service tax is payable on the money which is received in advance.
(vi) In case the payment of service tax is made by cheque the date of payment is the date on which the cheque is deposited in the bank.
(vii) Return of service tax has to be filed monthly.
6 Write short notes : (any three) 12
(i) Classification of goods
(ii) Special Economic Zone
(iii) Clearance of goods from factory under CEA
(iv) Double duty Bond u/s 59 under the Custom Law
(v) Interstate sale and intrastate sale as per CST.
SB-0514] 3 [ 200 ]
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Attachment: |
| Earning: Approval pending. |
