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SRM UNIVERSITY SRM B SCHOOL VADAPALANI CAMPUS BUSINESS TAXATION 1. Distinguish between direct and indirect taxes 2.

State the salient features of indirect taxes 3. Define regressive tax 4. Explain the merits and demerits of indirect taxes 5. What are the disadvantages of direct tax? 6. Indirect taxes is a compulsory one-Explain 7. State the objectives of taxation 8. Explain the canons of taxation 9. Discuss the various types of taxes 10. Write a note on progressive tax 11. Write a note on proportional tax 12. What are the differences between excise duty and sales tax? 13. What are the excisable goods under central excise Act? 14. What are the objectives of excise duties? 15. How are excisable goods valued under central excise act? 16. Explain the concept of goods under the central excise act 17. State the provisions relating to levy and collection of excise duty 18. What are the different methods of excise collection? 19. Explain administrative setup of central excise department 20. Define the term manufacturer 21. State the procedure for getting registration under central excise 22. Write short notes on central excise officer 23. Define curing 24. State the provisions relating to transportation of excisable goods 25. Define factory 26. What is CENVAT 27. Explain self removal procedure 28. What is captive consumption? 29. Explain the concept of compounded levy scheme 30. Discuss the provisions relating to offences and penalties under central excise 31. Write a short note on central excise tarrif act 1985 32. What are the Features MODVAT ? 33. Explain the different types of exemption allowable under central excise 34. What are the objectives of imposing export duties ? 35. Explain the different types of customs tarrif 36. Define dutiable goods, export goods and import goods under customs act 37. State the different types of import duties 38. Explain the provisions relating to levy and collection of customs duty 39. How wil you value the goods under customs act ? 40. What do you mean by smuggling ? 41. What is duty drawback?

42. What is meant by territorial waters as per customs act? 43. What do you mean by confiscation in customs act? 44. State the rules for clearance of goods from boat 45. State the powers and duties of tribunal in case of customs 46. Distinguish between advalorem and specific duty 47. Define appropriate state 48. What is TOT? 49. What do you mean by crossing the customs frontiers of India 50. What are the particulars contained in VAT invoice51. List the provisions relating to registration under service tax 52. What is the meaning of the term high seas? 53. Define Deemed sales 54. What are LTUs 55. What are the features of Tax Identification Number (TIN) 56. What do you mean by Input Tax 57. What are the due dates for payment of service tax 58. What is Import General Manifest 59. What is Land Customs Station 60. What is Anti-Dumping Duty? 61. What is transaction value? 62. Define Indian Customs water 63. What are boat notes? 64. List down the procedure for removal of goods from 100% EOU to DTA 65. What are most akin goods 66. What is CVD 67. What are coastal goods? 68. Who are small service providers? 69. What are statutory services? 70. What are the provisions relating to goods cleared for home consumption? 71. What are the various sources of service tax law? 72. What are declared goods under CST Act? 73. Define the term registered dealer 74. Discuss the provisions relating to CST Act regarding registration of dealers 75. State the main objects of CST Act 76. What are the salient features of CST Act? 77. Define the term sale under CST Act 78. Give the rates of tax according to sec 8(1) under the CST Act 79. How will you determine a sale as an inter state sale under the CST Act? 80. State the provisions regarding levy and collection of tax under CST Act 81. What is compulsory registration under CST? 82. Under what circumstances a person is penalized under the CST Act? 83. Discuss the concept of determination of turnover under CST 84. State the method followed by determination of taxable turnover as per section 8A of CST Act 85. Differentiate between sale for export and sale in the course of export 86. What is penultimate sale in export transaction?

87. What is sale or purchase in the course of export out of India? 88. What is VAT? 89. List out the features of VAT 90. What are the rates of VAT? 91. Explain the term input tax credit 92. Explain the procedure for registration under VAT 93. State the goods exempted from VAT 94. What are the advantages of VAT? 95. Discuss the objects of VAT 96. Discuss the registration procedure under service tax act 97. What are the five heads of income that are chargeable under Income Tax? 98. How do you calculate taxable income under Income Tax Act?