DISTANCE EDUCATION
M.B.A. (Corporate Secretaryship) DEGREE EXAMINATION,
MAY 2018.
Third Semester
INDIRECT TAXES
(Upto 2012 13 Academic Year and
2013 Calendar Year)
Time Three hours Maximum 100 marks
SECTION A — x 8 40 marks)
Answer any FIVE questions.
All questions carry equal marks.
1. Describe the administrative setup of central excise.
2. Discuss the powers of central excise officers.
3. Discus the advantages and disadvantages of VAT.
4. What are the various sources of Indirect taxes?
5. List out the merits and objectives of service tax.
6. Describe the various type of customs duties.
7. How duty is assessed under the customs Act?
8. What are the essential features of sales?
Sub. Code
34
DE-3834
2
WK 16
SECTION B — × 15 60 marks)
Answer any FOUR questions.
9. Distinguish between excise duty and sales tax.
10. Explain briefly the valuation of excisable goals.
11. Difference between MODVAT and CENVAT.
12. Explain the levy and collection of service tax.
13. Describe the objects and scope of the customs Act.
14. Explain the essential elements of inter-state sales
15. Describe the procedure for registration of dealer under
the CST Act.