B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2021 Mar Question Paper - KSLU

Questions asked in this paper

1. Q1 (a) Discuss the provisions relating to taxing powers under the Indian Constitution.
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2. Q1 (b) Distinction between tax and fees.
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1. Q2 (a) Explain the provisions relating to immunity of State agencies from tax.
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2. Q2 (b) Write a note on Centre-State tax relationships.
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1. Q3 (a) Explain the incomes assessable as income from business or profession.
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2. Q3 (b) Write a note on tax evasion and tax avoidance.
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1. Q4 (a) Define salary and discuss the mode of computation of tax liability of salary income.
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2. Q4 (b) Write a note on recovery of Income Tax.
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1. Q5 (a) Analyse the provisions relating to levy and collection of GST under the Central GST Act, 2017.
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2. Q5 (b) Write a note on impact of GST on GDP of India.
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1. Q6 (a) Explain the benefits of GST to trade, industry, e-commerce and service sector.
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2. Q6 (b) Write a note on compensation law to State Governments.
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1. Q7 (a) Discuss the provisions relating to determination of nature of supply and place of supply under the IGST Act.
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2. Q7 (b) Write a note on GST exemption on sale and purchase of securities.
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1. Q8 (a) Explain the impact of GST on State Revenue and indemnifying the State revenue loss.
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2. Q8 (b) Write a brief note on Securities Transaction Tax.
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1. Q9 (a) Explain the various provisions for clearance of imported and exported goods under Customs Act 1962.
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2. Q9 (b) Write a note on power to grant exemption from duly under Customs Act 1962.
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1. Q10 (a) Explain the prevention or detection of illegally imported goods under the Customs Act 1962.
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2. Q10 (b) Write a note on restrictions on exports and imports.
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Typed from the KSLU paper above. The paper is the original. Long reading passages are shortened here to their first and last lines and a summary.