L/Sem VI/103 Printed Pages : 4 Roll No.....................

L/Sem VI/103
8. Write short notes on any two of the following :
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fyf[k, % Examination, 2014-15
(i) Constitutional validity of service tax.
Law
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(ii) Kinds of Excise Duty
Indirect Taxation
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Time : Three Hours Full Marks : 70
(iii)Non Vat goods and exempt goods
(Write your Roll No. at the top immediately on the
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(iv) Kinds of Customs duty
Note: Answer any five questions. All question
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carry equal marks.

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vad leku gSaA

1. Value added tax is a tax on value additions of

goods. Explain. Also discuss the development
of Value Added Tax in India.

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4 1,000 P.T.O.
L/Sem VI/103
2. Who are the persons liable to pay Value Added
Tax due on a firm, a Hindu Undivided Family,
a deceased dealer, a minor or incapacitated
person and court of wards ?
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3. While discussing the provisions relating to
registration of dealer under U.P. Value Added
Tax Act, 2008 also discuss the provisions of
deemed registration and voluntary
registration.
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4. Discuss the provisions relating to filing of
return Best Judgment Assessment of a tax
period and assessment after examination of
records under the U.P. Value Added Tax Act,
2008.
2 3
L/Sem VI/103
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5. What is service tax ? Service Tax is now levied
on all services except those in the negative
list. Explain
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6. Excise duty is levied on goods produced or
manufactured in India. Comment.
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7. Discuss the power of customs officer’s relating
to search, arrest and x-ray bodies.
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ds ,Dl js ls lEcfU/kr ‘kfDr;ksa dh foospuk dhft,A
P.T.O.