Model Question Paper University Of Pune www.unipune.ac.in : DTL Exam
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D.T.L. Examination, 2011
Paper – IV : CENTRAL SALES TAX ACT AND THE MAHARASHTRA
VALUE ADDED TAX ACT, 2002
(2006 Course) (New) Time : 3 Hours Max. Marks : 100
Note : • All questions are compulsory.
• Questions 3 and 6 carry 20 marks each.
• Figures to the right indicate full marks.
PART – I
Central Sales Tax Act
1. What is Inter-State Sale ? What are the types of inter State Sale ?
OR
1. Define and explain ‘appropriate state’ ‘business’ and ‘place of business’. 15
2. When does the liability to pay tax arise on inter-State sales ?
OR
2. What are the provisions of the Act regarding Penalties ? 15
3. Write short notes on any four : 20
a) Document of title of goods
b) Advance rulings
c) Sale
d) Goods of special importance
e) Declared goods
f) Sale when there is no foreign destination
g) Person.
PART – II
Maharashtra Value Added Tax Act
4. Define and explain ‘Sale’ and ‘resale’.
OR
4. Define and explain ‘turnover of purchases’ and ‘turnover of sale’. 15
5. What are the provisions of the Act regarding registration ?
OR
5. What are the powers of the Tribunal under the Act ? 15
6. Write short notes on any four : 20
a) Non resident dealer
b) Advance rulings
c) Fresh Registration
d) Review
e) Capital asset
f) Deduction of tax at source
g) Appeal.