B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2023 Mar Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Discuss the provisions relating to taxing power under the Indian Constitution.
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2. Q1 OR Explain the provisions relating to immunity of State agencies from tax.
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3. Q1 (b) Write a note on tax evasion and tax avoidance.
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4. Q1 OR Write a note on inter state commerce.
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UNIT - II

1. Q2 (a) Define agricultural income. Explain its characteristics.
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2. Q2 OR Explain which incomes are included under the head income from "other sources".
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3. Q2 (b) Define perquisite. Explain tax free perquisites.
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4. Q2 OR Define salary. Discuss the income chargeable under the head of salaries.
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UNIT - III

1. Q3 (a) Define CGST and SGST. Explain levy and collection of GST on supply.
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2. Q3 OR Explain the structure, powers and functions of GST Council.
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3. Q3 (b) Explain provisions governing registration under GST Act.
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4. Q3 OR Write a note on impact of GST on GDP in India.
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UNIT - IV

1. Q4 (a) What do you mean by UTGST ? Explain the impact of GST on State revenue.
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2. Q4 OR Discuss the provisions relating to determination of nature of supply and place of supply under the IGST Act.
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3. Q4 (b) Works Contract (GST).
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4. Q4 OR Write a note on Input Tax Credit Machanism.
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UNIT - V

1. Q5 (a) Explain the various powers of commissioner to search and arrest of suspected persons under the Customs Act, 1962.
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2. Q5 OR Explain the procedure for clearance of imported goods from the point under Customs Act, 1962.
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3. Q5 (b) The provisions relating to assessment of duty under the Customs Act, 1962.
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4. Q5 OR Write a note on custom officers.
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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.