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*MS592*

MS – 592

VI Semester B.A. LL.B. (5 Yrs. Course) Degree Examination, June 2014 (Semester Scheme) LAW Principles of Taxation Time : 3 Hours

Max. Marks : 100

Instructions : 1) Answer Question No. 9 compulsory and five questions from the remaining. 2) Answer should be written completely either in English or in Kannada. 1. Define ‘salary’ and ‘perquisites’. Discuss the deductions and exemptions available to the salaried class under the Income Tax Act. 16

ÓÜíÙÜ ÊÜáñÜᤠQÒàÓÜá ±Ü¨ÜWÜÙÜ®Üá° ±ÜÄ»ÝÑÔ. B¨Ý¿á ñæÄWæ A¯¿áÊÜá¨Üw¿áÈÉ ÓÜíÙÜ ±Üv¿ æ ááÊÜÊÜÄWæ ¨æãÃæ¿ááÊÜ PÜwñÜWÜÙÜá ÊÜáñÜᤠñæÄWæÀáí¨Ü ±Üv¨ æ Ü Ë®ÝÀá£WÜÙÜ®Üá° aÜbìÔ.

16

2. What is meant by ‘business’ and ‘profession’ ? Discuss the income that is chargeable to the income tax under the head of profit and gains of business and profession. 16

ÊÜÂÊÜÖÝÃÜ ÊÜáñÜᤠÊÜ꣤ Gí¨ÜÃàæ ®Üá ? ÊݱÝÃÜ ÊÜáñÜᤠÊÜ꣤ B¨Ý¿á ÎàÑìPæ¿áw¿áÈÉ ¿ÞÊÜ B¨Ý¿áWÜÙÜá ÊÜÃÜÊÜÞ®Ü ñæÄWæWã æ ÙܱÜvÜáñܤ¨æ ? aÜbìÔ. 3. Write a note on :

16 16

i) Income from other sources ii) Permanent Account Number (PAN).

q±Ü~ ³ ÃæÀáÄ : i)

CñÜÃÜ ÊÜáãÆWÜÚí¨Ü B¨Ý¿á

ii)

ÍÝÍÜÌñÜ TÝñÝ ÓÜíTæÂ.

16

4. Explain the provisions regarding Appeals to Appellate tribunal under the income Tax Act. 16

B¨Ý¿á ñæÄWæ A¯¿áÊÜá¨Üw¿áÈÉ Êæáàƾ®ÜË ®Ý¿á²àsÜPRæ ÓÜííst Êæáàƾ®ÜË PÜáÄñÜá ËÊÜÄÔ. 16 P.T.O.

*MS592*

MS – 592

5. Discuss the sale or purchase in the course of inter-state trade and commerce with the help of decided cases.

16

£à±ÜâìWÜÙÜ ÓÜÖÝ¿á¨æãí©Wæ AíñÜÃÝg ÊݱÝÃÜ ÊÜáñÜᤠÊÝ~g¨ÜÈÉ ®Üv¿ æ ááÊÜ ÊÜÞÃÝo A¥ÜÊÝ SÄà©¿á®Üá° aÜbìÔ.

16

6. a) Who is a dealer under Central Sales Tax Act ? Explain with illustrations. a)

Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ A¯¿áÊÜá¨Ü ±ÜÅPÝÃÜ ÊݱÝÄ Gí¨ÜÃæ ¿ÞÃÜá ? ¨ÜêÐÝuíñÜWÙÜ ã æ í©Wæ ËÊÜÄÔ.

b) Write a note on business and place of business under Central Sales Tax Act. b)

Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ A¯¿áÊÜá¨Üw¿áÈÉ ÊÜÂÊÜÖÝÃÜ ÊÜáñÜᤠÊÜÂÊÜÖÝÃÜ ÓÜÙ§ ¨ Ü Ü WæY q±Ü~ ³ ÃæÀáÄ.

10 10 6 6

7. Explain the sailent features of value added tax.

16

ÊÜåèÆÂÊÜìñÜ ñæÄWæ¿á ±ÜÅÊÜááS ÆPÜÒ|WÜÙÜ®Üá° ËÊÜÄÔ.

16

8. What is meant by wealth under Wealth Tax Act ? And explain the features of Wealth Tax Act.

16

ÓÜí±ÜñÜᤠñæÄWæ A¯¿áÊÜá¨Üw¿áÈÉ ÓÜí±ÜñÜᤠGí¨ÜÃàæ ®Üá ? ÖÝWÜã ÓÜí±ÜñÜᤠñæÄWæ A¯¿áÊÜá¨Ü ÆPÜÒ|WÜÙÜ®Üá° ËÊÜÄÔ.

16

9. Write a note on any two of the following :

¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR q±Ü³~ ÃæÀáÄ. a) Wealth Tax Authorities

ÓÜí±ÜñÜᤠñæÄWæ APÝÄWÜÙÜá b) Service Tax

ÓæàÊÝ ñæÄWæ c) Agricultural income

ÊÜÂÊÜÓÝ¿á¨Ü ÊÜÃÜÊÜÞ®Ü d) Goods (CST Act)

ÓÜÃÜPÜáWÜÙÜá (CST Act). ———————

20

MS – 608

*MS608*

VI Semester B.A. LL.B. (5 Years Course) Degree Examination, May/June 2013 (Semester Scheme) LAW Principles of Taxation Time : 3 Hours

Max. Marks : 100

Instructions : 1) Answer question No. 9 compulsory and 5 questions from the remaining. 2) Answer should be written completely either in English or in Kannada. 1. a) Explain briefly the development of Tax Laws in India and state its principles. 10

»ÝÃÜñÜ¨Ü ñæÄWæ A¯¿áÊÜá¨Ü ¸æÙÜÊÜ~Wæ¿á®Üá° ËÊÜÄÔ ÊÜáñÜᤠÓÜíQұܤÊÝX C¨ÜÃÜ ñÜñÜÌWÜÙÜ®Üá° £ÚÔ. b) Distinguish between Tax and Fee.

6

ñæÄWæ ÊÜáñÜᤠÍÜáÆRWÜÙÜ®Üá° ÊÜÂñÝÂÔÔ. 2. Define the concept of Income. State the exception to the rule of Income Tax chargeable on income of previous year.

16

B¨Ý¿á ËaÝÃÜÊÜ®Üá° ÊÝÂTݯÔ. ×í©®Ü ÊÜÐÜì¨Ü B¨Ý¿á¨Ü ÊæáàÇæ ñæÄWæ ËÓÜÇÝWÜáñܤ¨æ Gíá¨ÜÃÜ ¯¿áÊÜáPæR A±ÜÊݨÜWÜÙÜ®Üá° £ÚÔ. 3. a) Explain the treatment of unrealised rent and its recovery in subsequent year under Income Tax Act 1961.

10

ñæÄWæ A¯¿áÊÜá 1961 ÃÜÈÉ ÊÜÓÜãÈ BWÜ©ÃÜáÊÜ ¸ÝwWæ ÊæãñܤÊÜ®Üá° ÖæàWæ ¯|ìÀáÓÜáÊÜâ¨Üá ÖÝWÜã ÊÜááí©®Ü ÊÜÐÜìWÜÙÜÈÉ D ÊæãñܤÊÜ®Üá° ±Üv¨ æ ÝWÜ ÖæàWæ ±ÜÄWÜ~ÓÜáñܤ¨æ Gíá¨Ü®Üá° ËÊÜÄÔ. b) Write a note on tax deduction on Income from house property.

6

ÊÜá®æ BÔ¤¿á ÊÜÃÜÊÜÞ®Ü¨Ü PÜÃܯ|ì¿áPæR CÃÜáÊÜ PÜwñÜWÜÙÜ WæY q±Ü~ ³ ÃæÀáÄ. P.T.O.

MS – 608

-2-

*MS608*

4. a) What is meant by Income from other sources ? State the income that are not allowed for deduction under this head.

10

¸æàÃæ ÊÜáãÆ¨Ü B¨Ý¿á Gí¨ÜÃàæ ®Üá ? D ÎàÑìPæ¿á Aw¿áÈÉ ¿ÞÊÜ B¨Ý¿áÊÜ®Üá° PÜÃÜPÜÙñæ Ü ÊÜÞvÜÆá AÊÜPÝÍÜ CÆÉ ? £ÚÔ. b) Write a note on set-off of losses.

6

ÖݯWÜÙÜ (®ÜÐÜr ) ÊÜhÝÊÜoár ÊÜÞvÜáÊÜâ¨ÜÃÜ WæY q±Ü~ ³ ÃæÀáÄ. 5. a) Discuss the powers that are conferred upon the Commissioner in cases of Appeals and Revision under Income Tax Act.

10

B¨Ý¿á ñæÄWæ A¯¿áÊÜá¨ÜÈÉ B¿ááPܤÃÜ ÊÜááí¨æ Êæáàƾ®ÜË ÊÜáñÜᤠ±Üâ®ÜÃ ±ÜÄPÜÃÜ|WÜÙÜÈÉ CÃÜáÊÜ APÝÃÜWÜÙÜ®Üá° aÜbìÔ. b) Write a note on Assessing Officer (AO).

6

PÜÃÜ ¯|ìÀáÓÜáÊÜ APÝÄ PÜáÄñÜá q±Ü~ ³ ÃæÀáÄ. 6. a) Explain the concept of Assets. State the list of assets which are charged to tax and assets which are exempted to tax under Wealth Tax Act.

10

BÔ¤¿á ±ÜÄPÜÆ®³ ¿ æ á®Üá° ËÊÜÄÔ. ñæÄWæWæ JÙܱÜvÜáÊÜ ÊÜáñÜᤠñæÄWæWæ JÙܱÜvܨæ CÃÜáÊÜ BÔ¤WÜÙÜ ±Üqr¿á®Üá° ÓÜí±ÜñÜᤠñæÄWæ PÝ®Üã¯®Ü A®ÜÌ¿áÊÝX £ÚÔ. b) Write a note on revised returns under Wealth Tax.

6

ÓÜí±ÜñÜᤠñæÄWæ¿á ±ÜÅPÝÃÜ ±ÜÄÐÜRÄst ÊÜÞ×£ ÇæPÜR±ÜñÜÅ ¯àvÜáËPæ¿á PÜáÄñÜá q±Ü~ ³ ÃæÀáÄ. 7. Define and distinguish with illustration of Goods and Declared Goods under Central Sales Tax Act.

Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ PÝÀá¨æ¿áw¿áÈÉ ÓÜÃÜPÜá ÊÜáñÜᤠNãàÑñÜ ÓÜÃÜPÜáWÜÙÜ®Üá° ÊÝÂTÝÂ¯Ô ÊÜáñÜᤠCÊÜâWÜÙÜ ®ÜvÜáÊæ CÃÜáÊÜ ÊÜÂñÝÂÓÜÊÜ®Üá° £ÚÔ.

16

*MS608*

-3-

MS – 608

8. a) Discuss the procedure of Assessment and Adjudication under Service Tax. 10

ÓÜàæ Êæ ñæÄWæ¿á Aw¿áÈÉ PÜÃܯ|ì¿á ÊÜáñÜᤠ£à²ì®Ü ±ÜÅQÅÁáWÜÙÜ®Üá° aÜbìÔ. b) Write a note on Interest on amount collected in excess.

6

ÖæaÜác ÓÜíWÜÅ×st wx ÖÜ| PÜáÄñÜá q±Ü~ ³ ÃæÀáÄ. 9. Write short notes on any two of the following :

D PæÙÜX®Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR ÆZá q±Ü~ ³ ÃæÀáÄ : a) Agricultural Income b) Perquisit c) Works Contract under K.S.T. d) Place of Business. (K.S.T.) a)

PÜêÑ ÊÜÃÜÊÜÞ®Ü

b)

ÓÜÊÜÆñÜá¤WÜÙÜá

c)

PÜ®ÝìoPÜ ÊÜÞÃÝo ñæÄWæ PÝÀá¨æ Aw¿áÈÉ PÝÊÜáWÝÄ J±Üí³ ¨Ü

d)

ÊݱÝÃÜ ÓܧÙÜ (PÜ®ÝìoPÜ ÊÜÞÃÝo ñæÄWæ ).

—————————

20

NS – 774

*NS774* VI Semester B.A.LL.B. (5 Years Course) Degree Examination, December 2016 (Semester Scheme) Law Paper – 2 : PRINCIPLES OF TAXATION Time : 3 Hours

Max. Marks : 100

Instructions : 1) Answer Question.No. 9 and any five of the remaining. 2) Answer should be written completely either in English or in Kannada. 1. Explain the concept, nature and characteristics of Income Tax.

16

B¨Ý¿á ñæÄWæ¿á ±ÜÄPÜÆ®³ ,æ ÓÜÌÃÜã±Ü ÊÜáñÜᤠÆPÜÒ|WÜÙÜ®Üá° ËÊÜÄÔ. 2. Define salary. Explain the basis of charge under the head salary.

16

Êæ à ñÜ ® Ü Ê Ü ® Ü á ° ÊÝÂTݯÔ. Êæ à ñÜ ® Ü © í¨Ü í¨Ü B¨Ý¿á ÎàÑìPæ ¿ áw¿áÈÉ B¨Ý¿á ±ÜÅ»ÝÄñÜÊÝWÜáÊÜâ¨Ü®Üá° ËÊÜÄÔ. 3. What is Annual Value ? Discuss computation of taxable income under the head income from house property. 16

ÊÝÑìPÜ ÊÜåèÆÂÊæí¨ÜÃàæ ®Üá ? ÊÜá®æ BÔ¤Àáí¨Ü í¨Ü B¨Ý¿á ÎàÑìPæ¿áw¿áÈÉ PÜÃÝPÜÄÓÜÖÜá¨Ý¨Ü B¨Ý¿áÊÜ®Üá° ¯«ÜìÄÓÜáÊÜâ¨Ü®Üá° aÜbìÔ. 4. Explain the provisions regarding registration of a dealar.

16

ÊݱÝÄ¿á ®æãàí¨Ü~ WæY CÃÜáÊÜ E±Üí«ÜWÜÙÜ®Üá° ËÊÜÄÔ. 5. Explain the various income tax authorities given under Income Tax Act, 1961.

16

B¨Ý¿á ñæÄWæ A¯¿áÊÜá, 1961 ÃÜÈÉ PæãqrÃÜáÊÜ B¨Ý¿á ñæÄWæ ±ÝÅPÝÃÜWÜÙÜ®Üá° ËÊÜÄÔ. 6. Write a note on :

16

q±Ü~ ³ ÃæÀáÄ. a) Assessee.

PÜÃܨÝñÜ. b) ‘Best Judgement Assessment’.

"AñÜáÂñܤÊÜá PÜÃÝPÜÃÜO'æ .

P.T.O.

*NS774*

NS – 774

7. Define and discuss ‘sale’ under K.S.T. Act.

16

PÜ®ÝìoPÜ ÊÜÞÃÝo ñæÄWæ PÝÀá¨æ¿áw¿áÈÉ "ÊÜÞÃÝo'ÊÜ®Üá° ÊÝÂTÝÂ¯Ô ÊÜáñÜᤠaÜbìÔ. 8. Discuss the revisional powers of the commissioner under Wealth Tax Act.

16

ÓÜí±ÜñÜᤠñæÄWæ PÝÀá¨æ¿áw¿áÈÉ PÜËáÐÜ®ÜÃÃÜÊÜÃÜ ±Üâ®ÜÃ ±ÜÄÎàÆ®Ü APÝÃÜÊÜ®Üá° aÜbìÔ. 9. Write a note on any two of the following.

¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR q±Ü~ ³ ÃæÀáÄ. a) ‘Provident Fund’

»ÜËÐÜ ¯ b) Agricultural income

ÊÜÂÊÜÓÝ¿á©í¨Ü í¨Ü B¨Ý¿á c) Business (C.S.T.)

ÊݱÝÃÜ (Pæà.ÊÜÞ.ñæ.) d) ‘Goods’ (C.S.T.).

"ÓÜÃÜPÜáWÜÙÜá' (Pæà.ÊÜÞ.ñæ.).

———————

(2×10=20)

SN – 805

*SN805* VI Semester B.A.LL.B. (5 Yrs. Course) Examination, December 2017/January 2018 (Semester Scheme) LAW Paper – 2 : Principles of Taxation Time : 3 Hours

Max. Marks : 100

Instructions : 1) Answer Q. No. 9 and any five of the remaining. 2) Answers should be written completely either in English or Kannada. 1. Explain the various provisions to determine residential status of an assessee under Income Tax Act, 1961. 16 B¨Ý¿á ñæÄWæ ¯¿áÊÜá, 1961 ÃÜ Aw¿áÈÉ ñæÄWæ¨ÝÃÜ®Ü ¯ÊÝÓÜ Ô§£WÜ£¿á®Üá° ¯«ÜìÄÓÜÆá CÃÜáÊÜ

A¯¿áÊÜáWÜÙÜ®Üá° ËÊÜÄÔ. 2. What is Annual Value ? Discuss computation of taxable income under the head income from house property.

16

ÊÝÑìPÜ ÊÜåèÆÂÊæí¨ÜÃàæ ®Üá ? ÊÜá®æ BÔ¤Àáí¨Ü í¨Ü B¨Ý¿á¨ÜÈÉ PÜÃÝPÜÄÓÜÖÜá¨Ý¨Ü B¨Ý¿áÊÜ®Üá° aÜbìÔ. 3. Explain self-assessment and best judgement assessment.

16

ÓÜÌíñÜ ¯«ÜìÃÜOæ ÊÜáñÜᤠAñÜáÂñܤÊÜá ËÊæàaÜ®Ý ¯«ÜìÃÜOæ & CÊÜâWÜÙÜ®Üá° ËÊÜÄÔ. 4. What is ‘capital gain’ ? How is it determined ? State when tax is not payable on ‘capital gains’.

16

ÊÜáãÆ BÔ¤ WÜÚPæ Gí¨ÜÃàæ ®Üá ? A¨Ü®Üá° ÖæàWæ ¯«ÜìÄÓÜÇÝWÜáñܤ¨æ ? ¿ÞÊÜ ÓÜí¨Ü»ÜìWÜÙÜÈÉ ÊÜáãÆ BÔ¤ WÜÚPæ PÜÃÜÊÜ®Üá° ±ÝÊÜ£ÓÜáÊÜ AÊÜÍÜÂPÜñÀ æ áÆÉÊíæ á¨Ü®Üá° £ÚÔÄ. 5. Enumerate various Income Tax Authorities and explain the powers of Income Tax Officers.

16

ÊÜÃÜÊÜÞ®Ü ñæÄWæ¿á ÖÜÆÊÝÃÜá ±ÝÅPÝÃÜWÜÙÜ®Üá° ¯ÃÜã²Ô ÊÜáñÜᤠÊÜÃÜÊÜÞ®Ü ñæÄWæ APÝÄWÜÙÜ APÝÃÜWÜÙÜ®Üá° ËÊÜÄÔ. 6. Define ‘salary’. Discuss the deductions and exemptions available to the salaried class under the Income Tax Act.

16

"ÓÜíÙÜ ' ±Ü¨ÜÊÜ®Üá° ±ÜÄ»ÝÑÔ. B¨Ý¿á ñæÄWæ A¯¿áÊÜá¨Üw¿áÈÉ ÓÜíÙÜ ±Üv¿ æ ááÊÜÊÜÄWæ ¨æãÃæ¿ááÊÜ PÜwñÜWÜÙÜá ÊÜáñÜᤠñæÄWæÀáí¨Ü ±Üv¨ æ Ü Ë®ÝÀá£WÜÙÜ®Üá° aÜbìÔ. P.T.O.

*SN805*

SN – 805

7. Explain the provisions relating to Registration of Dealer under C.S.T. Act.

16

Pæàí©Åà¿á ÊÜÞÃÝo ñæÄWæ PÝÁᪿáw¿áÈÉ ÊÜñÜìPÜ®Ü ®æãàí¨Ü~Wæ ÓÜííÔ¨Üíñæ CÃÜáÊÜ E±Üí«ÜWÜÙÜ®Üá° ËÊÜÄÔ. 8. Discuss the revisional powers of the Commissioner under Wealth Tax Act.

16

ÓÜí±ÜñÜᤠñæÄWæ PÝÁᪿáw¿áÈÉ B¿ááPܤÃÜ ±Üâ®ÜÃ ±ÜÄÎàÆ®Ý APÝÃÜÊÜ®Üá° aÜbìÔ. 9. Write short notes on any two of the following :

D PæÙÜX®Ü ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR ÆZá q±Ü~ ³ ÃæÀáÄ : 1) Advantages and disadvantages of VAT

ÊÜåèÆÂÊÜìñÜ ñæÄWæ¿á A®ÜáPÜãÆWÜÙÜá ÊÜáñÜᤠA®Ý®ÜáPÜãÆWÜÙÜá 2) Deemed income

±ÜÄWÜ~ñÜ B¨Ý¿á 3) Service tax

ÓæàÊÝ ñæÄWæ 4) Depreciation allowance.

ÓÜÊÜPÜÚ »ÜñÂæ . ______________

(10×2=20)

UL  011

*UL011*

VI Semester B.A.LL.B. (5 Yrs. Course) Examination, June/July 2017 (Semester Scheme) LAW Paper  2 : Principles of Taxation Time : 3 Hours

Max. Marks : 100

Instructions : 1) Answer Q. No. 9 and any five of the remaining. 2) Answers should be written completely either in English or Kannada. 16

1. State the incomes which are wholly exempt from Income Tax under Section 10.

B¨Ý¿á ñæÄWæ PÝÁᪿáÈÉ®Ü PÜÆí 10ÃÜw ÓÜí±Üä|ìÊÝX Ë®ÝÀá£WæãÙܱÜvÜáÊÜ B¨Ý¿áWÜÙÜ®Üá° £ÚÔ. 16

2. What is salary ? State the essential features of salary.

ÊæàñÜ®Ü Gí¨ÜÃàæ ®Üá ? ÊæàñÜ®Ü¨Ü AÊÜÍÜÂPÜ ÆPÜÒ|WÜÙÜ®Üá° £ÚÔ. 3. What are the items of income that would be assessed to tax under the head income from other sources ? What are the admissible deductions ?

16

¿ÞÊÜ ¿ÞÊÜ B¨Ý¿áWÜÙÜ®Üá° "¸æàÃæ ÊÜáãÆ¨Ü B¨Ý¿á'WÜÙÝX ¯«ÜìÄÓÜÖÜá¨Üá ? AíXàPÝÃÝÖÜì PÜwñÜWÜÙÝÊÜâÊÜâ ? 4. What is meant by Annual value ? How is the Annual value of a house property determined ?

16

ÊÝÑìPÜ ÊÜåèÆ Gí¨ÜÃàæ ®Üá ? ÊÜá®æ BÔ¤¿á ÊÝÑìPÜ ÊÜåèÆÂÊÜ®Üá° ÖæàWæ ¯|ìÀáÓÜÖÜá¨Üá ? 5. When is a sale or purchase of goods said to be sale or purchase made in the course of export or import under the C.S.T. Act ?

16

Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ PÝÁᪿáÈÉ ÓÜÃÜPÜáWÜÙÜ ÊÜÞÃÝo A¥ÜÊÝ SÄà©¿áá ÃÜ´Ü⤠A¥ÜÊÝ BÊÜá¨Üá ÖÝ©¿áÈÉ B¨Ü ÊÜÞÃÝo A¥ÜÊÝ SÄà©Ááí¨Üá ¿ÞÊÝWÜ ÖæàÙÜÇÝWÜáñܤ¨æ ? 6. What is agricultural income ? What are the permissible deductions from gross total income ?

16

ÊÜÂÊÜÓÝ¿á¨Ü ÊÜÃÜÊÜÞ®Ü Gí¨ÜÃàæ ®Üá ? Joár B¨Ý¿á©í¨Ü CÃÜáÊÜ AíXàPÝÃÝÖÜì PÜwñÜWÜÙÝÊÜâÊÜâ ? 7. What debts and liabilities can be deducted from net wealth ? Discuss.

16

¿ÞÊÜ ÓÝÆWÜÙÜá ÊÜáñÜᤠ¸Ý«ÜÂñæWÜÙÜ®Üá° ¯ÊÜÌÙÜ ÓÜí±Ü£¤¯í¨Ü PÜwñÜ ÊÜÞvÜÖÜá¨Üá ? aÜbìÔ. P.T.O.

*UL011*

UL  011

8. Define and distinguish with illustrations goods and declared goods under CST Act.

16

Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ PÝÁᪿáÈÉ "ÓÜÃÜPÜáWÜÙÜá' ÊÜáñÜᤠ"NãàÑñÜ ÓÜÃÜPÜá'WÜÙÜ®Üá° ÊÝÂTÝÂ¯Ô ÊÜáñÜᤠAÊÜâWÜÙÜ ®ÜvÜá訆 ÊÜÂñÝÂÓÜWÜÙÜ®Üá° E¨ÝÖÜÃÜOWæ ÜÙã æ í©Wæ £ÚÔ. 9. Write short notes on any two of the following :

D PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¿ÞÊÜâ¨Ý¨ÜÃÜã GÃÜvÜPæR q±Ü~ ³ ÃæÀáÄ : i) Previous year.

×í©®Ü ÊÜÐÜì. ii) Taxable turnover.

PÜÃÝPÜÄÓÜÖÜá¨Ý¨Ü ÊݱÝÃÜ¨Ü Êæãñܤ. iii) Clubbing of income.

B¨Ý¿á¨Ü PæãÅà{àPÜÃÜ|. iv) Dealer.

ÊݱÝÄ. 

(10×2=20)...