Previous year question paper for IT (BBA 5th)

UNIT-I

Central Sales Tax Act—Its features, terms, definitions, registration of dealer, procedure of

assessment, filing of returns, Sales Tax Authorities—its powers and functions, penalty and appeal.

UNIT-II

Customs Act, 1962—An overview, Levy, Collection & Exemptions from custom duty, date of

determination of duties & tariff valuation. Prohibitions/restrictions of export & import,

determination of duty where Goods consist of articles of different rate of duties, warehousing, duty

drawbacks u/s 74 & 75, special provisions regarding baggage, postal goods.

UNIT-III

Central Excise Act, 1944—Its meaning, definitions, levy and collection, classification of goods,

valuations, assessment, payment of duty and removal of goods, refund of duties, Appeals and

Penalties and CENVAT,

Value Added Tax

Service Tax