Exam Details
| Subject | indirect tax (optional-i) | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | February, 2016 | |
| City, State | chhattisgarh, raipur |
Question Paper
Mid Term Examination, February 2016
B.A.LL.B. (HONS.)
SEMESTER VIII X
INDIRECT TAX (OPT.)
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. Discuss the concept of Export Sale and Penultimate Sale and its taxability under the Central Sale Tax Act, 1956 with the help of decided cases. (Marks 10)
2. Shakti Paper Mills Ltd. Manufactures printing paper of various sizes, shades and quality at its factory in Bihar. SPM has a depot at Delhi. Paper is sent by SPM to its depot at Delhi. A publishing house of Delhi requires paper of a specific size, colour and weight which is not of a standard size, colour and weight. It contracts SPM in Bihar and latter manufactures paper of the specific requirement of the publishing house. After manufacture, paper is sent to the Delhi depot of SPM and goods are sold by Delhi depot of SPM.
In the above problem, discuss the taxability of central sale tax and burden of proof on this sale.
(Marks 05)
Describe those circumstances when a sale or purchase is said to have taken place inside a State. (Marks 05)
3. Write short note on the following: (Marks 5×2=10)
a. Dealer
b. Features of Indirect Tax
B.A.LL.B. (HONS.)
SEMESTER VIII X
INDIRECT TAX (OPT.)
Max. Marks: 20 Max. Time: 1:30 Hrs.
Note: Answer any TWO questions out of three. All questions carry equal marks.
1. Discuss the concept of Export Sale and Penultimate Sale and its taxability under the Central Sale Tax Act, 1956 with the help of decided cases. (Marks 10)
2. Shakti Paper Mills Ltd. Manufactures printing paper of various sizes, shades and quality at its factory in Bihar. SPM has a depot at Delhi. Paper is sent by SPM to its depot at Delhi. A publishing house of Delhi requires paper of a specific size, colour and weight which is not of a standard size, colour and weight. It contracts SPM in Bihar and latter manufactures paper of the specific requirement of the publishing house. After manufacture, paper is sent to the Delhi depot of SPM and goods are sold by Delhi depot of SPM.
In the above problem, discuss the taxability of central sale tax and burden of proof on this sale.
(Marks 05)
Describe those circumstances when a sale or purchase is said to have taken place inside a State. (Marks 05)
3. Write short note on the following: (Marks 5×2=10)
a. Dealer
b. Features of Indirect Tax
Other Question Papers
Subjects
- administrative law
- alternative dispute resolution
- banking law
- banking law (opt.-ii)
- cg (hons.-ii)- judicial review
- civil procedure code (cpc)
- comparative criminal procedure
- compensatory discrimination
- competition law
- constitutional governance-1
- constitutional governance-ii
- copyright
- corporate finance
- corporate law-ii
- corporate reconstruction
- corporate regulation
- corporate tax
- criminal justice system
- criminal procedure code (cr. p.c.)
- criminology & penology (opt.-ii)
- criminology & penology (optional-1)
- cyber law (opt.-ii)
- cyber law (optional-1)
- drafting, pleading and conveyancing
- economics (minor): indian economy
- economics (minor): law, poverty & development
- english literature
- environmental law
- family law-i
- family law-ii
- federalism
- fundamental rights & its enforcement
- general english & legal language
- geographical indications
- indian economy
- indian penal code (ipc)
- indirect tax (optional-i)
- indirect tax (optional-ii)
- intellectual property rights
- international commercial arbitration (opt.-ii)
- international commercial arbitration (optional-1)
- international commercial law
- international investment law
- international trade law
- introduction to sociology
- jurisprudence - i
- jurisprudence-ii
- labour law-i
- labour law-ii
- land laws
- law of contract-ii
- law of evidence
- law of insurance (optional-i)
- law of insurance (optional-ii)
- law of torts
- law, poverty & development (minor)
- legal method
- major political systems in the world
- media & law (optional-i)
- media & law (optional-ii)
- nrit
- patent
- political science (major)- indian political system: institutional and political dynamics
- political science (major): international relations
- political theory (major)
- political thought
- principles of economics (minor)
- principles of taxation law
- professional ethics
- public international law
- public policy process
- socio economics offences
- sociological thought
- sociology (minor)- indian society: structure & process
- trade mark
- transfer of property act
- transnational crime and law
- women & law (optional-i)
- women & law (optional-ii)
- wto