Exam Details
| Subject | indirect tax (optional-ii) | |
| Paper | ||
| Exam / Course | b.a. ll.b. | |
| Department | ||
| Organization | Hidayatullah National Law University | |
| Position | ||
| Exam Date | June, 2016 | |
| City, State | chhattisgarh, raipur |
Question Paper
END TERM EXAMINATION, APRIL 2016
B.A.LL.B. (HONS.)
SEMESTER-X
Indirect Tax (Opt.-II)
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. What is composition scheme under Value Added Tax?
b. What is Input Tax Credit?
c. Explain Ad Valorem Duty?
d. What is Reverse Charge under Service Tax?
e. Explain 'Support Services'.
f. What is anti-dumping duty?
g. What is Customs Station?
h. Explain 'Declared Goods'.
i. State basic exemption under Service Tax, if any.
j. Explain sale outside the State.
2. State whether the following are manufactures for the purpose of levying Excise Duty:
Cutting tarpaulin of required size from tarpaulin sheets, stitching and fixing eyelets.
Making shirts and trousers from cloth
Printing of Sarees An importer kept imported goods in customs bonded warehouse on 15-7-2015 and cleared the goods from customs on 13-12-2015 on payment of customs duty. Is he liable to pay interest? State reasons. (Marks
3. biscuit manufacturing company prints on the packages the MRP of Rs. 15.00 for the State of Chhattisgarh, Rs. 16.00 for Madhya Pradesh and Rs.17.00 for the rest part of India. What will be the Assessable Value for the purpose of calculating the excise duty? (Marks 05) borrower had taken loan from Bank on basis of pledge of gold. The borrower failed to repay loan and interest. Hence, gold was sold by bank to recover the loan amount. Vat department is demanding Vat on this sale. Bank states that it is not business of bank to sale gold. Advise Bank. (Marks 05)
4. Distinguish between Protective Duty imposable under Section 6 and Safeguard Duty imposable under Section 8B of the Customs Tariff Act, 1985. What dealers may opt for composition scheme under the Value Added Tax? (Marks
5. Explain significance of the Indian Customs Waters under the Customs Act, 1962. State any four services which are not included in the definition of service. (Marks
6. Distinguish between Specific Excise Duty and Special Duty of Excise. State the transactions on which Value Added Tax is not levied. (Marks
7. State the advantages and disadvantages of the proposed Goods and Services Tax (GST). When a Customs Officer may search suspected persons? (Marks
B.A.LL.B. (HONS.)
SEMESTER-X
Indirect Tax (Opt.-II)
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. What is composition scheme under Value Added Tax?
b. What is Input Tax Credit?
c. Explain Ad Valorem Duty?
d. What is Reverse Charge under Service Tax?
e. Explain 'Support Services'.
f. What is anti-dumping duty?
g. What is Customs Station?
h. Explain 'Declared Goods'.
i. State basic exemption under Service Tax, if any.
j. Explain sale outside the State.
2. State whether the following are manufactures for the purpose of levying Excise Duty:
Cutting tarpaulin of required size from tarpaulin sheets, stitching and fixing eyelets.
Making shirts and trousers from cloth
Printing of Sarees An importer kept imported goods in customs bonded warehouse on 15-7-2015 and cleared the goods from customs on 13-12-2015 on payment of customs duty. Is he liable to pay interest? State reasons. (Marks
3. biscuit manufacturing company prints on the packages the MRP of Rs. 15.00 for the State of Chhattisgarh, Rs. 16.00 for Madhya Pradesh and Rs.17.00 for the rest part of India. What will be the Assessable Value for the purpose of calculating the excise duty? (Marks 05) borrower had taken loan from Bank on basis of pledge of gold. The borrower failed to repay loan and interest. Hence, gold was sold by bank to recover the loan amount. Vat department is demanding Vat on this sale. Bank states that it is not business of bank to sale gold. Advise Bank. (Marks 05)
4. Distinguish between Protective Duty imposable under Section 6 and Safeguard Duty imposable under Section 8B of the Customs Tariff Act, 1985. What dealers may opt for composition scheme under the Value Added Tax? (Marks
5. Explain significance of the Indian Customs Waters under the Customs Act, 1962. State any four services which are not included in the definition of service. (Marks
6. Distinguish between Specific Excise Duty and Special Duty of Excise. State the transactions on which Value Added Tax is not levied. (Marks
7. State the advantages and disadvantages of the proposed Goods and Services Tax (GST). When a Customs Officer may search suspected persons? (Marks
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- cg (hons.-ii)- judicial review
- civil procedure code (cpc)
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- compensatory discrimination
- competition law
- constitutional governance-1
- constitutional governance-ii
- copyright
- corporate finance
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- corporate reconstruction
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- criminal justice system
- criminal procedure code (cr. p.c.)
- criminology & penology (opt.-ii)
- criminology & penology (optional-1)
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- english literature
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- 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
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- international commercial law
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- introduction to sociology
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- nrit
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