Scope and Payment of Tax Chapter- 05
(b) Federal Government
(c) Central Registration Office
(d) none of aboveQ.38. Payment of the amount for a transaction exceeding value of Rs.___, excluding payment
against a utility bill, shall be made by a crossed cheque.
(a) 50,000
(b) 75,000
(c) 100,000
(d) 150,000
Q.39. A registered retailer (having credit or debit card machines) shall deposit the sales tax along-with
return on ___.
(a) monthly
(b) quarterly
(c) annually
(d) semi-annually
Q.40. The sales tax on account of value addition shall be levied and collected at import stage on goods
imported for other than in house use @ ___% of the value of goods in addition to the tax
chargeable under the Act.
(a) 6
(b) 5
(c) 4
(d) 3
Q.41. Any person who has collected any tax which was not payable or which is in excess of the tax
actually payable then such amount shall be deemed to be an _____ payable to the Federal
Government and no claim for refund shall be allowed in this respect.
(a) arrear of tax
(b) default surcharge
(c) additional tax
(d) none of above
Q.42. The burden of proof that the incidence of tax has been or has not been passed to the consumer
shall be on the person _____.
(a) paying the tax
(b) collecting the tax
(c) both ‘a’ and ‘b’
(d) none of above
Q.43. If there is a change in the rate of tax, a taxable supply made by a registered person shall be
charged to tax at such rate as is in force at the __.
(a) time of supply
(b) time of purchase
(c) time of payment of goods
(d) none of above