B.A. LL.B. (Five Years) Sem 7 Law of Taxation 2025 Jan Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) Define the term tax. Explain the nature and characteristics of different types of taxes.
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2. Q1 OR Discuss the power of taxation and constitutional limitations.
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3. Q1 (b) Write a note on : Tax evasion and tax avoidance.
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4. Q1 OR Tax and fees.
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UNIT - II

1. Q2 (a) What is the meaning of capital gain ? Distinguish between short term and long term capital gain.
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2. Q2 OR Explain the income assessable as income from business or profession.
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3. Q2 (b) Write a note on : Recovery of income tax.
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4. Q2 OR Income exempt from tax.
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UNIT - III

1. Q3 (a) Discuss the provisions relating to registration under the Central Goods and Services Tax (CGST) Act, 2017.
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2. Q3 OR Explain the benefits of Goods and Service Tax to trade, Industry, e-commerce and service sector.
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3. Q3 (b) Write a note on Dual G.S.T. taxation.
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4. Q3 OR G. S. T. N. portal.
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UNIT - IV

1. Q4 (a) Define the terms securities transactions tax. Explain the exemptions on sale and purchase of securities.
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2. Q4 OR Define the term UTGST. Explain the impact of GST on state revenue.
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3. Q4 (b) Write a note on : Refund of tax.
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4. Q4 OR Reverse Charges Mechanism (GST).
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UNIT - V

1. Q5 (a) Explain the provisions relating to clearance of imported goods under Customs Act, 1962.
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2. Q5 OR Discuss the provisions relating to the assessment of duties under Customs Act, 1962.
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3. Q5 (b) Write a short note on Powers to grant exemption from duty under Customs Act, 1962.
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4. Q5 OR Write short note on SEZ unit under Customs Act, 1962.
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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.