Scope and Payment of Tax Chapter- 05
CA CAF- 6 PAST PAPERS THEORETICAL QUESTIONS
Q. NO. 6 (a) Spring 2022
Under the Sales Tax Act, 1990 and Rules made thereunder, briefly discuss the chargeability of sales
tax in case of a retailer.
Q. NO. 6 (b) Autumn 2019
There are certain goods returned by the customer as they are unfit for consumption and the
seller has no option but to destroy them.
Specify the procedure which must be followed by a registered person under the Sales Tax Rules,
2006 for the destruction of such goods.
Q. NO. 6 (a) Autumn 2019
Under the provisions of the Sales Tax Act, 1990 and Rules made there under, briefly describe the
treatment of the following:
i. Recording of partial payments received in advance during a tax period in respect of both
taxable and exempt supplies.
ii. Change in rate of tax during a tax period.Q. NO. 6 (c) Spring 2019
Bashir (Private) Limited (BPL) was incorporated on 1 January 2019 and registered with sales
tax department on 1 February 2019. BPL is in process of submitting its first sales tax return
for the month ended 28 February 2019. The finance department has identified following
transactions which took place before registration:
i. Goods costing Rs. 5 million were purchased from a registered supplier. 80% of
the goods remained unsold as at 1 February 2019. The supplier charged sales tax at
the rate of 17%.
ii. Advance payment of Rs. 2.5 million was received on 15 January 2019 for the
supply of taxable goods to a registered person. The goods were delivered in February
2019.Required:
Advise the finance department about the sales tax implications of the above transactions on BPL’s first
sales tax return
Q. NO. 6 (a) AUTUMN 2018
Under the Sales Tax Act, 1990 and Rules made there under, briefly describe:
(i) temporary sales tax registration and rights, obligations and responsibilities of a person holding
temporary registration.
(ii) differences between rules applicable to exempt and zero rated supplies.
(iii) the provisions related to excess/additional amount of sales tax collected by a registered
person.Q. NO. 7 Autumn 2017
Zubair has recently been registered under the Sales Tax Act, 1990. You are required to advise him on
the following matters:
a. Type of exports which are outside the purview of zero rating.
b. Eligibility for a refund if input tax is paid in excess of output tax payable for the month.
c. The conditions required to be fulfilled for filing a revised return
d. Concept of provisional and final adjustment in relation to ‘Apportionment of input tax’.