2010 Question Paper,(Paper – IV) CENTRAL SALES TAX AND MAHARASHTRA VALUE ADDED TAX ACT, 2002,University Of Pune Question Paper,D.T.L.

University Of Pune Question Paper
D.T.L. Examination, 2010
(Paper – IV) CENTRAL SALES TAX AND MAHARASHTRA VALUE
ADDED TAX ACT, 2002
(2005 – Course) (Old)
Time : 3 Hours Max. Marks : 100
 N.B. : 1) Q.No.9 is compulsory. Out of the remaining attempt any five
questions.
2) Figures to the right indicates full marks.
1. When a sale or purchase of goods is said to take place in the course of Inter
State Trade or Commerce ? Discuss. 16
2. Discuss the provisions of Central Sales Tax Act in respect of registration of
dealer. 16
3. Define Turnover. How do you determine the taxable turnover under Central
Sales Tax Act ? 16
4. Declared goods cannot be taxed at more than one stage. Discuss. 16
5. Define the term ‘Dealer’ and discuss the provisions relating to ‘Registration
of dealer under The Maharashtra Value Added Tax Act, 2002. 16
6. What do you mean by composition of Tax ? Who can opt for the scheme ? 16
7. Explain the provisions regarding different kinds of Assessment under M.VAT
Act, 2002. 16
8. What are the provisions of the M.VAT Act, 2002 with regard to offences and
penalties ? 16
9. Write short notes on any two of the following : 20
a) Concept of sale under CST Act
b) Declared goods (CST)
c) Input Tax Credit (M.VAT)
d) Works contract (M.VAT).
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