I.D.
END TERM EXAMINATION, APRIL 2017
B.A.LL.B. (HONS.)
SEMESTER-VIII X
Indirect Tax
Max. Marks: 60 Time Allowed: 3:00 Hrs.
Note: Answer five questions including Question No. 1 which is compulsory. The number of marks
carried by each question is indicated at the end of the question.
1. Answer the following (each answer should be in approximately 100 words): (Marks 2×10=20)
a. Discuss the basic differences between Surcharge and Cess.
b. How will you define the term 'Deemed Sale' under the CST Act?
c. What is Sales Tax?
d. What is basic custom duty?
e. Explain the term 'Countervailing Duty' (CVD).
f. Discuss the relevance of negative list of services under the Service Tax Law.
g. What do you mean by Value Added Tax
h. Why tax avoidance is very difficult in Indirect Tax?
i. Discuss the administrative set up for regulating Custom Act.
j. What do you mean by cascading effect under the tax laws?
2. When is a sale or purchase of goods said to take place in the course of import or export?
Discuss in detail. (Marks 10)
3. Discuss the significance of Indian Customs Waters with reference to the Customs Act, 1962.
Also discuss the different types of Customs Duties. (Marks 10)
4. Discuss the various similarities and dissimilarities between the concept of Value Added Tax
and Goods and Services Tax (GST). Also discuss the reasons behind introduction of
GST Law in India. (Marks 10)
5. Critically examine the role of GST Council for dispute resolution relating to Goods and
Services Tax under the coming GST Law in India. Also discuss the basic features of Central
GST Bill passed by both the houses of Parliament. (Marks 10)
6. Discuss the salient features of 101st Constitution Amendment Act relating to the Goods and
Services Tax in India. Also discuss its relevance for the new GST regime in India.
(Marks 10)
7. Write short note on any two of the following:- (Marks 5×2=10)
a. Difference between Tax and Fee;
b. Procedure of Registration of Dealers
c. Disadvantages of Indirect Tax.