Preliminary Chapter- 01
ICMAP PAST PAPERS THEORETICAL QUESTIONS
Q. No. 5 (a) Fall 2017
Define the term `manufacture' as per section 2 of the Sales Tax Act, 1990.
Q. NO. 4 (c) In view of the Sales Tax Act, 1990, discuss the following terms:
(i) Cottage Industry
(ii) CREST
Q. No. 5 (a) Spring 2013 Define the following terms in the light of the Sales Tax Act, 1990:
(i) Cottage Industry
(ii) Output Tax
(iii) Time of Supply
Q. No. 5 (a) February 2013 Define the following terms under section (2) of the Sales Tax Act, 1990:
(i) Person
(ii) Input tax
(iii) Distributor
Q.4 (a) APRIL 2012 Define the following terms as given in the Sales Tax Act, 1990:
(i) Firm
(ii) Open market price
Q. NO. 4 (a) WINTER 2010 Define the following terms under the Sales Tax Act, 1990:
(i) Person
(ii) Cottage Industry
Q. NO. 6 (a) SUMMER 2010 Define the following under Sales Tax Act, 1990:
(i) Distributor
(ii) Documents
Q. NO. 7(a) Autumn 2008 Explain the concept of ‘Value of Supply’ under the Sales Tax Act, 1990.
Q. NO. 5 (a) SUMMER 2008 Define the following terms with reference to the STA, 1990:
(i) Cottage industry
(ii) Manufacture or Produce
Q. NO. 7 (a) WINTER 2006 White short note on the following in terms of the STA, 1990.
(i) Arrears Section 2(2A)
(ii) E-Intermediary-Section 2(9A)
(iii) Retail price-Section 2(27)
Q. NO. 3 (b) SUMMER 2005 Define the following terms under the Sales Tax Act, 1990. 1- Tax fraud 2-
Time of supply 3- Retail price
Q. NO. 3 (a) SUMMER 2004 Define the term “Associated Person” under Sales Tax Act, 1990.