Veer Narmad South Gujarat University 2011 M.Com Commerce S-2593 - 106 : Taxition : - 3 ( Sem1 ) . - Question Paper
M. Com. (Sem. I) Examination March/April - 2011 Paper-106 : Taxation : Paper - III
(Gujarat Value Added Tax Act & Central Sales Tax Act, 1956)
Time : 3 Hours] [Total Marks : 70
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Name of the Examination :
M. Com. (Sem. 1)
Name of the Subject:
Paper-106 : Taxation - 3
-Section No. (1,2,.....): Nil
Student's Signature
-Subject Code No.
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Instructions : (1) As per the Instruction No. 1 of Page No. 1.
(2) Marks of each question are indicated on its right side.
1 Answer the following questions as per the Gujarat VAT Act :
(i) What is the limitation of turnover for registration? 2
(ii) Explain the meaning of VAT and Tax credit with 3 example.
(iii) Under which circumstances the registration can be 3 suspended?
(iv) On purchase of which goods traders will not be 2 given Tax Credit?
Answer the following questions as per Central Sales Tax Act :
(v) What is the rate of tax on inter state sale as per 2 section 8(2)?
(vi) What is the rate of central sales tax on declared goods? 2
2 (a) Discuss the powers of commissioner to be appointed 7
under Gujarat Vat Act.
(b) Discuss the provisions of refund as per 7
Gujarat VAT Act.
3 Discuss the provisions as per Gujarat VAT Act : 14
(i) Self Assessment
(ii) Audit Assessment
(iii) Return scrutiny and provisional Assessment.
OR
3 Discuss the provisions of Gujarat VAT Act in respect of 14 registration of dealers.
4 Write a short note (any two) 14
(i) Under what circumstances, the subsequent sales made in course of Inter-state sale is exempt?
(ii) When does a sale of purchase of goods take place in the course of Import or Export?
(iii) Discuss the provisions of Tribunal under Gujarat Vat Act.
5 Define the following terms under the Central Sales 14 Tax Act : (any four)
(i) Place of business
(ii) Turnover
(iii) Appropriate State
(iv) Goods
(v) Sales price.
S-2593] 3 [ 100 ]
various circumstances as per Gujarat VAT Act:
OR
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Attachment: |
| Earning: Approval pending. |
