2010 Question Paper,D.T.L.,CENTRAL AND STATE SALES TAX LAWS,University Of Pune Question Paper

University Of Pune Question Paper
D.T.L. Examination, 2010
CENTRAL AND STATE SALES TAX LAWS
(Old) (2003 Course)
Paper – IV
Time : 3 Hours Max. Marks : 100
Instructions: 1) Question 4 and 8 are compulsory and they carry 18 marks
each.
2) Answer any two questions from Part-I and Part-II and they
carry 16 marks each.
PART – I
(Central Sales Tax)
1. When a sale or purchase of goods is said to take place in the course of
Inter-State-Trade or Commerce ?
2. How will you determine the taxable turnover under Central Sales Tax.
3. What are the provisions regarding registration of a dealer under C.S.T. Act ?
4. Write short notes on any three :
a) Sale
b) Purchase price
c) Turnover
d) Declared goods
e) Penalties
f) Place of Business.
PART – II
(Bombay Sales Tax Act)
5. Explain the provisions regarding registration of a dealer under Bombay Sales Tax
Act.
6. What are the provisions regarding penalties under Bombay Sales Tax Act ?
7. Define ‘Manufacture’. What processes are included in Manufacture ?
8. Write short notes on any three :
a) Best Judgement Assessment
b) Manufacture
c) Sale price
d) Turnover-tax
e) Certificate of Registration
f) Dealer.
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