Diploma-Diploma Taxation Law 4th Sem Paper – IV : CENTRAL SALES TAX ACT AND THE MAHARASHTRA(University of Pune, Pune-2013)

                               Diploma in Taxation Law Examination, 2013
                       Paper – IV : CENTRAL SALES TAX ACT AND THE MAHARASHTRA
                                             VALUE ADDED TAX ACT, 2002
                                                     (2006 Course)

Time : 3 Hours                                                                          Max. Marks : 100

N.B. :

a) Question No. 9 (Nine) is compulsory. Out of the remaining attempt any five questions.

b) Figures to the right indicate full marks.

 

1. Define the following terms with reference to the Central Sales Tax Act, 1956. 16

a) Goods.

b) Place of Business.

c) Sale.

d) Appropriate state.

2. When is the ‘sale or purchase of goods’ said to take place in the course of Inter-state trade or commerce under the Central Sales Tax Act, 1956 ? 16

3. Examine the provisions relating to ‘Registration of dealer’ under the Central Sales Tax Act, 1956. 16

4. State the provisions of the, Central Sales Tax Act, 1956 regarding ‘Penalties and Prosecution’. 16

5. Discuss the procedure for ‘Assessment’ under the Maharashtra Value Added Tax Act, 2002. 16

6. Explain the ‘Levy of Tax’ under the Maharashtra Value Added Tax Act, 2002. 16
P.T.O.[4347] – 104 

7. Explain the provisions relating to ‘Appeal’ under the Maharashtra Value Added Tax Act, 2002. 16

8. Discuss the procedure for ‘determination of Disputed questions and ‘Advance Rule’ under the Maharashtra Value Added Tax Act , 2002. 16

9. Write short notes on any two of the following : 20

a) Determination of Turnover under the C.S.T. Act, 1956.

b) Central Sales Tax Appellate Authority under the C.S.T. Act, 1956.

c) Definition of ‘Dealer’ under the Maharashtra Value Added Tax Act.

 

Earning:  ₹ 7.05/-