B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2024 Aug Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Define Tax. What are the differences between direct and indirect tax.
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2. Q1 OR Briefly explain the "Doctrine of Immunity of State Instrumentalities" from tax.
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3. Q1 (b) Compensatory/Regulatory tax.
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4. Q1 OR Distinguish tax from fees.
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UNIT - II

1. Q2 (a) "The income chargeable to tax in the hands of an assessee is determined on the basis of residential status". Explain.
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2. Q2 OR What is capital gain ? when and how capital gain is taxable under Income Tax Act ?
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3. Q2 (b) Agriculture Income.
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4. Q2 OR Advance Payment of Tax.
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UNIT - III

1. Q3 (a) Explain the structure, powers and functions of GST Council.
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2. Q3 OR Explain the tax treatment under IGST and State when the Supply of goods are not treated as intra-state supply.
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3. Q3 (b) Dual modes of GST.
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4. Q3 OR Impact of GST on GDP of India.
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UNIT - IV

1. Q4 (a) Explain the provisions relating to compensation to States under GST.
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2. Q4 OR Discuss the provisions relating to levy and collection of tax under CGST Act, 2017.
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3. Q4 (b) Reverse charge mechanism under GST.
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4. Q4 OR Imposition of GST for Union Territories of India.
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UNIT - V

1. Q5 (a) Explain the provisions relating to baggage under Customs Act, 1962.
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2. Q5 OR Explain the provisions as to assessment of duty and valuation of goods under the Customs Act, 1962.
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3. Q5 (b) Duty Drawback.
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4. Q5 OR Restrictions on export 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.