Page 221 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes 12.14 Review Questions

1. Write notes on the following under central Sales Tax Act:

(a) Goods; (b) Place of business (c) Turnover.
2. What is meant by Inter-State sale or purchase? When does a sale or purchase of goods take
place in the course of import or export?

3. How will you determine taxable turnover under the C.S.T. Act? Explain.
4. Explain the procedure for registration of dealers under the central Sales-Tax Act.
5. Who levies Central Sales-Tax and who collects its? Explain liability to tax in the course of
Inter-State or commerce.
6. Describe the sale or purchase of goods outside a state.

7. What is the liability to Tax on Intra State sales?
8. Describe the collection of Tax Section 9(A).
9. Describes the Central Sales Tax.

10. Explain the registration of Dealers.

Answers: Self Assessment

1. 265 2. Rates
3. Broker 4. Auctioning
5. Import 6. Purchase

7. 4 8. Central
9. Dealer 10. Certificate
11. Registered 12. Documents

13. CST 14. Registration
12.15 Further Readings

Books Ahuja, Dr. Girish and Gupta, Dr. Ravi, Direct Taxes Law & Practice including Tax
Planning, 18th Edition 2008-09, Bharat Law House Pvt. Ltd.
Chanchal Kr Nag, Direct & Indirect Tax Laws & Practice, NCB Agency.
Singhania, Dr. Vinod K. and Singhania, Dr. Kapil, Direct Taxes Law & Practice with
Special Reference to Tax Planning, 41st, Edition 2009-10, Taxman’s.
VS Datey, Indirect Tax Laws, CHH India.
Yogendra Bangar Vandana, Direct & Indirect Taxes Planning & Management, Aadhya
Prakashan.

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