D.T.L.,2010 Question Paper, CENTRAL SALES TAX ACT AND THE MAHARASHTRA VALUE,University Of Pune Question Paper

University Of Pune Question Paper
D.T.L. Examination, 2010
CENTRAL SALES TAX ACT AND THE MAHARASHTRA VALUE
ADDED TAX ACT, 2002
(2006 Course) (New) (Paper – IV)
Time : 3 Hours Max. Marks : 100
Note : 1) All questions are compulsory.
2) Questions 3 and 6 carry 20 marks each.
3) Figures to the right indicate full marks.
PART – I
Central Sales Tax Act
1. What are the provisions of the Act regarding registration and the Circumstances
resulting in cancellation of registration under the Central Sales Tax Act, 1956. 15
OR
1. Briefly discuss the provisions of the Central Sales Tax Act, 1956 relating to
refund of tax in respect of declared goods. 15
2. Explain Sale for export and sale in the course of Export and penultimate sale in
the course of export. 15
OR
2. What are the powers and functions of Authorities under the Act ? 15
3. Write short notes on any four : 20
a) Transaction of Hire Purchase
b) Exemption
c) Levy and collection of Tax
d) Turnover
e) Sale of Goods to the Government
f) Dealer.
PART – II
Maharashtra Value Added Tax Act
4. Explain the provisions of the Act regarding Registration. 15
OR
4. What are the provisions on the Act regarding exemptions and Advance Ruling ? 15
5. Explain in detail the provision of the Act regarding the person liable to file self
assessment returns and revised returns. 15
OR
5. Define and explain ‘goods’, ‘Purchase price’ and ‘Turnover of Sales’. 15
6. Write short notes on any four : 20
a) Review of the assessment
b) Resale
c) Dealer
d) Cultivate personally
e) Export oriented unit
f) Penalty.
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