Total No. of Questions—6] [Total No. of Printed Pages—2
Seat
No. [5339]-14
DTL EXAMINATION, 2018
MVAT ACT 2002 AND CST ACT 1957
(2006 Course)
Time Three Hours Maximum Marks 100
N.B. All questions are compulsory
(ii Figures to the right indicate full marks
Part I Maharashtra Value Added Tax Act 2002
1. Define and explain in detail "Sale" and "Resale" under MVAT Act
2002.
2. What are the offences and penalties under Maharashtra Value Added
Tax Act 2002
3. Write short notes on
Dealer
Best Judgement Assessment
Prosecution
Tax free goods.
Part II Central Sales Tax Act 1957
4. What is aggregate sale price What are the inclusions in and exclusions
from sales price
P.T.O.
[5339]-14 2
5. Examine the provisions relating to registration of the dealer under
CST Act 1957.
6. Write short notes on
Form C
Deemed Sales
Appeals
Prosecutions.