LLB 3 years Sem 4 Taxation Laws Solved Question Papers with Answers 2011 to 2026 - Mumbai University | munotes

Twenty-one papers are answered here, from November 2010 to May 2026. LL.B. Semester 4 and B.L.S. Semester 8 sit the same Taxation Laws paper, so the same answers appear on both. The papers come in three shapes: fourteen 100-mark papers from 2010 to 2019, the online paper of 2021-22, and six 60:40 papers from November 2022. The Acts changed with them. The older papers set the Income-tax Act, the Wealth-tax Act, the Maharashtra VAT Act and the Central Sales Tax Act; the papers since 2021 set the Income-tax Act, GST and the Maharashtra profession tax Act, though the October 2024 paper also repeats older VAT and sales tax questions. Of the 512 printed questions only 316 are distinct, because 105 questions are printed more than once and fill 301 of the places.

The long questions follow the Acts. Every one of the fourteen 100-mark papers sets a long question on the Central Sales Tax Act: inter-State sales, sales outside a State, export and import, the scheme of the Act or declared goods. The MVAT dealer's registration or liability to pay tax is a long question on 10 of them, the head "Salaries" on 8, and wealth-tax on all seven papers up to November 2015. Even five topics (central sales tax, MVAT registration, salaries, the Chapter VI-A deductions and wealth-tax) give the four long answers a candidate writes on only 8 of the 14 papers; it takes ten topics to cover all of them. The 60:40 papers have a new shape: a GST long question is on all six, the profession tax Act on four, and the same analysis of deductions and exemptions on three.

The most repeated questions are short. "Resale" under the MVAT Act is a two-mark question on seven papers, and the computation of income under "Salaries" a long question on seven. "Crossing the customs frontiers of India", the short note on "Income", registration under the MVAT Act, any three Chapter VI-A deductions, and inter-State sales with sales outside a State are each set on six. A repeated question carries the same answer on every paper, stated as the law now is.

These are model answers prepared by munotes. They are a study aid and not official University answer keys, which the University of Mumbai does not publish.