LL.B III (Semester VI) Examination, 2017
Principles of Taxation Law
Day Date: Friday, 05-05-2017 Max Marks: 50
Time: 10.30 AM to 12.30 PM
Instruction: All questions are compulsory.
Figures to the right indicate full marks.
Q.1 Multiple choice questions. 05
Interstate sale and purchase is liable to tax under
C.S.T Act. 1956
Maharashtra Value Added tax Act, 2002
Both A and B
None of the above
Service tax was introduced first time on
5 services 3 services 4 services 7 services
Service tax is a charge on
Taxable services provided
Taxable services to be provided
Taxable services provided or to be provided
Any services provided
Tax on interstate is levied by
Central government State government
Municipal corporation all the above
Section CST Act deals with Sales or purchase of
goods taking place in course of export and import.
Section 4 section 5 section 3 section 8
Fill in the blanks/answer in one sentence. 05
According to section of Central Sales Tax Act 1956, sale
does not include goods.
Section MVAT act provide levy of sales tax on the
specified in the schedules.
According to Section of Central Sales Tax Act 1956 a
sale, effected by transfer of documents of title to goods
when goods are in is also an inter-state
sale.
Section10 of CST Act deals with
Section the finance Act,1994 is the charging
section for service tax.
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SLR-G-113
Q.2 Explain provisions of Registration and Charge of tax under C.S.T. Act 10
Q.3 Explain provisions of Registration and Taxable service under service
tax.
10
OR
Explain Registration and Taxability under Maharashtra Value added
tax act, 2002.
10
Q.4 Write Short notes. (Any two) 04
Returns under MVAT Act
Interest under MVAT Act
Penalties under MVAT Act
Sale in the course of inter-state trade and commerce. 04
Q.5 Write short answers. (Any 12
Sale in the course of export or import
Constitutional Provisions relating to indirect tax
Offence and penalties under service tax
Salient provisions of the service tax law.