2011 Question Paper,University Of Pune Question Paper,CENTRAL AND STATE SALES TAX LAWS (Paper – IV) (Old Course),D.T.L. Examination,

University Of Pune Question Paper
D.T.L. Examination, 2011
CENTRAL AND STATE SALES TAX LAWS
(Paper – IV) (Old Course)
Time : 3 Hours Max. Marks : 100
 N.B.: 1) Questions 4 and 8 are compulsory and they carry 18 marks.
2) Answer any two questions from Part – I and Part – II and
they carry 16 marks each.
PART – I
1. Explain the provisions regarding procedure for registration of a dealer under
C.S.T. Act.
2. When a sale or purchase of goods is said to take place outside the State ?
3. What are the circumstances in which penalty u/s 10 of the C.S.T. Act can be
levied ?
4. Write short notes on any three :
a) Dealer
b) Assessee
c) Determination of turnover
d) Settlement of Disputes
e) Levy and collection of Tax
f) Business
PART – II
(Bombay Sales Tax Act)
5. Explain provisions regarding Levy and Collection of Tax under Bombay Sales
Tax Act, 1959.
6. Explain the provisions of Bombay Sales Tax Act, 1959 in respect of draw-back,
set-off, refund etc as per S.42 of the said Act.
7. Explain the provisions regarding purchase tax payable by an unregistered dealer
as per the provisions of the Bombay Sales Tax Act, 1959.
8. Write short notes on any three :
a) Turnover
b) Dealer
c) Place of Business
d) Turn-over tax
e) Additional Tax
f) Return.
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