B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2022 Oct Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Explain the provisions relating to the taxing powers of the Parliament under the Constitution.
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2. Q1 OR Explain the nature and characteristics of tax and distinguish it from fee and cess.
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3. Q1 (b) Write a note on commerce clause.
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4. Q1 OR Write a note on delegation of taxing power to local bodies.
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UNIT - II

1. Q2 (a) What is annual value ? State the deductions allowed from annual value while computing income from house property.
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2. Q2 OR Explain the powers and functions of income tax authorities.
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3. Q2 (b) Write a note on agricultural income.
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4. Q2 OR Give format of computing the taxable income from other sources.
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UNIT - III

1. Q3 (a) Define CGST and SGST. Explain the levy and collection of GST on supply.
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2. Q3 OR What are the advantage of registration ? Explain the procedure for registration under GST.
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3. Q3 (b) Write a note on GST Council.
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4. Q3 OR Write a note on benefits of GST to trade and consumers.
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UNIT - IV

1. Q4 (a) Explain the provisions relating to the exemption on the sale and purchase of securities under GST.
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2. Q4 OR What do you mean by UTGST ? Explain the impact of GST on state revenue.
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3. Q4 (b) Write a note on supply and place of supply under G.S.T.
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4. Q4 OR Write a note on Securities Transactions Tax (STT).
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UNIT - V

1. Q5 (a) Explain the provisions relating to clearance of imported goods under Customs Act.
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2. Q5 OR Explain the provisions relating to baggage under Custom Act, 1962.
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3. Q5 (b) Write a note on prohibited goods.
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4. Q5 OR Goods imported or exported by post.
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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.