END TERM EXAMINATION, APRIL 2016
B.A.LL.B. (HONS.)
SEMESTER-VIII
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. Distinguish between 'zero rated sale' and 'exempted sale'.
b. What is Input Tax?
c. What is Specific Duty?
d. Distinguish between selective tax and comprehensive tax.
e. Explain 'Bundled Service'.
f. Distinguish between Protective Duty and Safeguard Duty.
g. What is Customs Area?
h. Explain non-vat goods.
i. What are the due dates for filing returns of Service Tax
j. What is consignment of goods?
2. With effect from 1.7.2012, all services except those in negative list have been brought in the
tax net. In the light of this statement explain meaning of the term service as inserted in the
Finance Act, 1994 by the Finance Act, 2012. (Marks 10)
3. Explain taxable event for levy of customs duty on import. (Marks 06)
Mr. X imports certain goods from England. The goods enter the Territorial Waters of India
on March 27, 2016 and cross the customs barrier on April 10, 2016. Government increases the
rate of Customs Duty from April 2016. Mr. X pleads that import of the goods was complete
on March 27 when the goods entered the Territorial Waters of India and hence he was not
liable to pay Customs Duty on increased rate. Decide referring to relevant cases.
Distinguish between Inter State Sales and Sales outside the State. (Marks 04)
4. Explain Declared Goods and its importance. (Marks 04)
(b)Explain the basic features of Customs Duty. Is duty on export is a Customs Duty?
(Marks 06)
5. Distinguish between manufacture and production. (Marks 04)
What is works contract? (Marks 06)
6. State the circumstances when Service Tax is payable by service receiver. (Marks 04)
State whether Excise Duty can be levied on the followings:-
i. Wastes and by-products generated during manufacture.
ii. Assembling parts of paper making machine at the site of paper mill and fixing it.
iii. Installing lift in a building. (Marks 06)
7. Explain with reference to Customs Act, 1962 the significance of Indian Customs Waters.
State if following will be added in the transaction value for levy of Excise Duty:-
i. Interest charged by manufacturer from the buyer for delayed payment.
ii. Packing charges
iii. Charges for servicing and warranty (Marks