University Of Pune Question Paper,CENTRAL SALES TAX ACT AND THE MAHARASHTRA VALUE ADDED TAX ACT Paper – IV,DTL Examination,2011 Question Paper

University Of Pune Question Paper
DTL Examination, 2011
CENTRAL SALES TAX ACT AND THE MAHARASHTRA VALUE
ADDED TAX ACT, 2002
Paper – IV : (2006 Course) (New)
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. Define and explain ‘Sale’ ‘sale price’ and ‘turnover’. 15
OR
1. When is a sale or purchase of goods said to take place in the course of import or
export ?
2. What are the provisions of the Act regarding the determination of turnover ? 15
OR
2. What are the provisions of the Act regarding levy and collection of tax ?
3. Write short notes on any four : 20
a) Central Sales Tax Appellate Authority
b) Goods of special importance
c) Advance rulings
d) Person
e) Refund
f) Stock transfer.
PART – II
Maharashtra Value Added Tax Act
4. Define and explain the term ‘dealer’. 15
OR
4. Define and explain ‘agriculture’ ‘agriculturist’ and ‘cultivate personally’.
5. How is a dealer taxed under the provisions of the Act ? 15
OR
5. Examine the powers of the authorities under the Act.
6. Write short notes on any four : 20
a) Set off
b) Fresh Registration
c) Provisional assessment
d) Manufacture
e) Deduction of tax at source
f) Appeal.
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