B.Com 4th Semester-Indirect Taxation (2017)
SUBSCRIBE, SHARE & BOOKMARK US FOR MORE UPDATE. GAUHATI UNIVERSITY COMMERCE PAPER - INDIRECT TAXATION (INT) B.Com 4th Sem. (2017) 1. Answer the following questions: (a) The rate of Central Sales Tax on inter-state sales is____%. (b) If a dealer has none more than one place of business within the same state, he has to get only one registration. (True or False) (c) Where the registered dealer has to pay Central Sales Tax levied under CST Act? (d) The Central Excise Act, 1994 applies to the whole of India other than Jammu and Kashmir. (True and False) (e) Who is responsible to pay Central Excise duty on manufactured goods? (f) Write the duties that are leviable under Central Excise Act. (g) The general rate of basic customs duty on the non-agricultural good is____%. (h) What are 'protective duties' under Customs Act? (i) Who is the ultimate bearer of VAT? (j) Who is a 'registered dealer' under Assam VAT?...