University Of Pune Question Paper
F. Y. B. Com. Examination - 2013
TAX PROCEDURES AND PRACTICES
PAPER - II
STATE SALES TAX AND CENTRAL SALES TAX
(Vocational Course - II)
(New 2008 Pattern)
Time : 2 Hours] [Max. Marks : 40
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.1) Answer the following in 20 words each : (Any Five) [10]
(1) What is Value Added Tax ? Is it a new tax ?
(2) The Entry No. 54 of List II of Seventh Schedule of Indian
Constitution provides for ?
(3) What do the ‘Goods’ mean ?
(4) What is the Point of Levy of Tax under M. VAT ?
(5) What does ‘Sale’ mean ?
(6) What is meant by ‘Sales Outside the State’ ?
(7) What is meant by ‘Business’ under C.S.T. Act ?
(8) What are the types of ‘Registration’ under C.S.T. ?
(9) The Sec. 14 of C.S.T. Act, 1956 provides for ?
(10) Enumerate object for enactment of C.S.T. Act.
Q.2) Answer the following in 50 words each : (Any Two) [08]
(a) What is meant by Correct, Complete and Self Consistent Return
under M. VAT Act ?
(b) Who has to Sign Application of Registration under M. VAT Act
and C.S.T. Act ?
(c) Who is called ‘Dealer’ under C.S.T. Act ?
(d) What is meant by ‘Documents of title of Goods’ ?
Q.3) Answer the following in 150 words each : (Any Two) [10]
(a) What is ‘Incidence of Tax’ and ‘Levy of Tax’ under M. VAT
Act, 2002 ?
(b) Which sales not liable for tax under C.S.T. Act, 1956 ?
(c) What are the rates of taxes on sales in the course of Inter-state
Trade or Commerce ?
(d) Explain and discuss provisions for ‘Compulsory Registration’
and ‘Voluntary Registration’ under C.S.T. Act.
Q.4) Write long answer : (Any One) [12]
(a) What is ‘Tribunal’ ? How is it constituted ? What are the power
and duties ?
(b) What are the various ‘Forms’ and ‘Declarations’ under C.S.T. ?
Enumerate their objects and use.
F. Y. B. Com. Examination - 2013
TAX PROCEDURES AND PRACTICES
PAPER - II
STATE SALES TAX AND CENTRAL SALES TAX
(Vocational Course - II)
(New 2008 Pattern)
Time : 2 Hours] [Max. Marks : 40
Instructions :
(1) All questions are compulsory.
(2) Figures to the right indicate full marks.
Q.1) Answer the following in 20 words each : (Any Five) [10]
(1) What is Value Added Tax ? Is it a new tax ?
(2) The Entry No. 54 of List II of Seventh Schedule of Indian
Constitution provides for ?
(3) What do the ‘Goods’ mean ?
(4) What is the Point of Levy of Tax under M. VAT ?
(5) What does ‘Sale’ mean ?
(6) What is meant by ‘Sales Outside the State’ ?
(7) What is meant by ‘Business’ under C.S.T. Act ?
(8) What are the types of ‘Registration’ under C.S.T. ?
(9) The Sec. 14 of C.S.T. Act, 1956 provides for ?
(10) Enumerate object for enactment of C.S.T. Act.
Q.2) Answer the following in 50 words each : (Any Two) [08]
(a) What is meant by Correct, Complete and Self Consistent Return
under M. VAT Act ?
(b) Who has to Sign Application of Registration under M. VAT Act
and C.S.T. Act ?
(c) Who is called ‘Dealer’ under C.S.T. Act ?
(d) What is meant by ‘Documents of title of Goods’ ?
Q.3) Answer the following in 150 words each : (Any Two) [10]
(a) What is ‘Incidence of Tax’ and ‘Levy of Tax’ under M. VAT
Act, 2002 ?
(b) Which sales not liable for tax under C.S.T. Act, 1956 ?
(c) What are the rates of taxes on sales in the course of Inter-state
Trade or Commerce ?
(d) Explain and discuss provisions for ‘Compulsory Registration’
and ‘Voluntary Registration’ under C.S.T. Act.
Q.4) Write long answer : (Any One) [12]
(a) What is ‘Tribunal’ ? How is it constituted ? What are the power
and duties ?
(b) What are the various ‘Forms’ and ‘Declarations’ under C.S.T. ?
Enumerate their objects and use.
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