4th semester INDIRECT TAXES model question paper Pune university

B. B. A. (Semester - IV) Examination - 2009
INDIRECT TAXES
(2005 Pattern)
Time : 3 Hours] [Max. Marks : 80
Instructions :
(1) Attempt any five questions.
(2) All questions carry equal marks.
Q.1) Explain provisions in the Central Excise Act, 1944 for Valuation
of Excisable Goods with reference to retail sale price. [16]
Q.2) Explain provisions of Central Excise Rules, 2002 regarding Export
of Goods. [16]


Q.3) What do you mean by ‘Customs Duty’ ? Discuss scope and importance
of Customs Duty. [16]
Q.4) (A) Write a note on ‘Goods of Special Importance’ (Declared Goods)
under the Central Sales Tax Act, 1956. [08]
(B) Explain the term ‘Dealer’ under the Central Sales Tax Act,
1956. [08]
Q.5) Explain the term ‘VAT’. State different schedules under which goods
are classified for the purpose of Levy of Tax under the Maharastra
VAT Act, 2002. [16]
Q.6) (A) State basic two requirements that should be satisfied for treating
something as ‘Goods’ for the purpose of Levy of Excise
Duty. [08]
(B) Write a note on ‘Additional Customs Duty’ u/s 3(1) of the
Customs Act, 1962. [08]
[3672]-403 1 P.T.O.
Q.7) Write short notes : (Any Four) [16]
(a) ‘Manufacture’ under Central Excise Act, 1944
(b) Duty Drawback in Customs
(c) Incidence and Levy of Tax under Maharastra VAT Act, 2002
(d) ‘Appropriate State’ under C.S.T. Act
(e) Fundamental Features of ‘CENVAT’ Scheme
[3672]-403/2