Question Papers of Inter (of CST only)

Questions at CA Inter - Question paper of CA Inter is of 100 marks, out of which 25 marks are in respect of CST. Questions relating to CST are given here.

Inter CA November 2002 (25 marks portion relating to CST) Old Syllabus

Q 5. (a) On whom does the onus of proving that the movement of goods was otherwise than by way of sale lie? How can the same be discharged? (b) Ram of Tamil Nadu sells goods to Rahim of Kerala. The lorry way bill is endorsed to Abraham of Maharashtra. In Maharashtra, the goods are chargeable to Sales Tax at 3%. Discuss whether the second sale is exempt from levy of Central Sales tax. What are the documents to be furnished in this regard? (c) Bankatlal has sold goods to Manaklal of neighbouring State, which the latter proposes to sell to parties outside India against orders to be received in future. Subsequently, Manklal has exported such goods to some overseas parties. Bankatlal claims that it is a sale in the course of export. Discuss. [5+5+5 = 15 marks].

Q 6. Write short notes on any two of the following: (i) Levy and collection of interest under C.S.T. Act. (ii) Goods eligible for Concessional rate. (iii) Cancellation of Registration at Dealer’s request. [2 x 5 = 10 marks].

Inter CA May 2002 (25 marks portion relating to CST)

Q 5 (i) Discuss the following propositions in the context of Central Sales Tax Act – (a) A branch outside the State cannot be considered as a dealer (b) A works contract is not subjected to Central Sales Tax. (ii) What constitutes a completed sale in the course of inter-state trade. [5+5+5 = 15 marks]

Q 6 Write short notes on any two of the following in the context of Central Sales Tax Act – (i) Place of Business (ii) Stock transfer and its treatment as an Interstate Sale (iii) Tax incidence on sale to the Government [2 x 5 = 10 marks]

CA Inter May 2001 (25 marks portion relating to CST) 

Q 5. (a) Discuss whether the following items will constitute and form part of ‘Sale Price’ as defined u/s 2(2) of CST Act – (i) Excise Duty (ii) Packing material (iii) Returnable Containers (b) In respect of goods, which are exempt from tax, can the cost of packing materials be charged to tax ? (c) The location of goods does not, by itself, determine the place where the sale takes place. Discuss. (d) Examine the incidence of sales tax in the following cases – (i) A company carrying on business sells tea and snacks to its employees from its factory canteen (ii) A coffee plantation with a view to facilitate new plantation clears the forest growth and sells trees, which are cut and sold as firewood (iii) A contractor obtains ballast from queries belonging to the railways and supplies them at work sites. [6+1+2+6 = 15 marks]

Q 6 Explain briefly if CST can be charged in following situations – (i) Sale of land and building (ii) Sale of shares and securities (iii) Value of goods transferred in works contract (iv) Transfer of property in goods without consideration (v) Transfer by way of mortgage [10 marks]

CA Inter November 2001 (25 marks portion relating to CST)

Q 5. (a) Discuss the following propositions in the context of Central Sales Tax Act, 1956 – (i) A Certificate of Registration once granted cannot be amended (ii) Prosecution shall not lie in respect of an offence under certain circumstances (b) Explain the following terms under the Central Sales Tax Act, 1956 – (i) Sale (ii) Penultimate sale in the course of export trade (iii) Crossing the customs frontier of India [ 3 x 5 = 15 marks]

Q 6 Write short notes on any two of the following in the context of Central Sales Tax Act – (i) Deemed Dealer (ii) duties and liabilities of liquidator (iii) Appropriate State.

CA Inter November 2000 (25 marks portion relating to CST)

Q. 5 (a) Explain the concept of sale or Purchase taking place outside a state. (6 marks) (b) State the Circumstances under which Registration can be cancelled by the authority granting it.(4 marks) (c) Define “turnover” and explain how it is to be determined under the CST Act.(5 marks)

Q. 6 (a) Is trade discount includible in ‘sale price’? (2 marks) (b) Explain the concept of the expression “Sale in the course of import”. (3 marks) (c) How does a dealer prima facie discharge the burden of proof that he is not liable to tax in the course of Inter-state sale? (3 marks) (d) A publisher of a newspaper sells the unsold copies of the paper as waste. Is such a sale liable to sales-tax ? (2 marks)

CA Inter May 2000 (25 marks portion relating to CST)

Q. 5 (a) State the objects of the Central Sales Tax Act. (b) Discuss the term `dealer' under the Central Sales Tax Act. (c) When shall a sale or purchase of goods be deemed to take place in the course of export of goods out of the territory of India ? Give two examples. [5+5+5 = 15 marks]

Q-6 Write short notes on any two of the following : (a) Sale Price. (b) Act or omissions for which penalties can be levied under the Central Sales tax Act. (c) Rates of tax in case of sale to government. [5 x 2 = 10 marks]

CA Inter May 1999 (25 marks portion relating to CST)

Q 5. i) State the relevance of the expression "exempt from tax" under Sales Tax Law of appropriate State. ii) Mr. ‘A’ of Madras sends his consignment of goods to his branch at Bangalore, without any prior contract of sales, when the goods are in transit, Mr. ‘B’ of Bangalore bought the railway receipt from A’s branch office. Does this amount to sale ? iii) Sales-tax Law of every State shall be subjected to restrictions and conditions. Discuss. [6+3+6 = 15 marks]

Q 6. Write short notes on any two of the following : i) Appropriate State. ii) Sale Price. iii) Sale of Declared Goods. [2 x 5 = 10 marks]

CA Inter November 1999 (25 marks portion relating to CST)

Q 5. (a) When does the liability to pay tax on Inter-State Sales arise ? - . - (b) (i) What are the essential elements of an Inter-State Sale ? (ii) State giving reasons whether the following Sales are Inter-state or Intra-state : (a) A manufacturer in Andhra Pradesh supplies goods to his appointed agents outside the State against their orders. (b) A manufacturer in Mumbai delivers goods to his dealers at the factory who move the goods for resale outside the State. [5+6+4 = 15 marks]

Q 6. Answer any two of the following : (i) What are the benefits of registration under the Central Sales-Tax Act, 1956 ? (ii) Define "Sale price" under the CST Act. (iii) "The Central Government can become a dealer, but the State Government cannot" - Is the statement correct ? Give reasons. [10 marks]

CA Inter November 1998 (25 marks portion relating to CST)

Q 5. (a) (i) State the objects of Central Sales Tax Act. (ii) Is a subsequent sale to government department exempt from Central Sales Tax ? (5+2 = 7 marks) (b) Mr. Vishal is a dealer. His sales during the first quarter of 1997-98 (April to June) are as under - (i) Invoice No 103/FCA/01/97 dated 5.4.97 - Rs 10,000 plus tax @ 4% (ii) Invoice No 103/FCA/02/97 dt 12.4.97 - Rs 80,000 plus tax @ 4% (iii) Invoice No. 103/FCA/03/97 dated 5.5.1997 - Rs 62,400 (inclusive of tax) (iv) Invoice No 103/FCA/04/97 dated 6.6.97 - Rs 14,000 plus C.S.T. @ 4% (v) Invoice No 103/FCA/05/97 dated 27.6.97 - Rs 18,000 plus C.S.T. @ 4% - . - . - Goods worth Rs. 7,000 (exclusive of tax) against Invoice No. 103/FCA/04/97 were returned on 29/06/97. Goods worth Rs. 13,000 (inclusive of tax) sold on 26/12/96 were returned on 30/06/97. Goods worth Rs. 6,500 (inclusive of tax) sold on 27/12/96 were returned on 30/06/97. All the above sales were made in the course of interstate trade. Calculate the turnover and sales tax payable if the rate of tax is 4% (8 marks).

Q 6. Write short notes on any two of the following : (a) Business and place of business (b) Goods and declared goods (c) Sales tax laws. [5 x 2 = 10 marks]