Scope and Payment of Tax Chapter- 05
U/s 23 of the Sales Tax Act, 1990, a registered person making a taxable supply is required to issue a
serially numbered tax invoice at the time of supply of goods containing certain particulars. What are
these particulars?
(ii) Can the above mentioned invoice at (b) (i) be issued by an unregistered person?
Q. NO. 4 (b) WINTER 2010
(i) What are the goods that shall be charged to tax at 0% under the Sales Tax Act, 1990?
(ii) What are the exceptions to the above Rule?
Q. NO. 5 (b) WINTER 2009
An officer of Sales Tax obtains authority u/s 38 of the Sales Tax Act, 1990 for access to premises,
stocks and records. Explain the legal provisions in this regard.
Q. NO. 5 (a) SUMMER 2009
What are the provisions of the Sales Tax Law regarding refund of input tax?
Q. NO. 5 (b) SUMMER 2009
Differentiate between zero rates supply and exempt supply, showing major distinctions
Q. NO. 5 (a) WINTER 2007
What are the requirements and contents of a sales tax invoice u/s 23 of Sales Tax Act, 1990?
Q. NO. 5 (a) SUMMER 2007
Explain the term “Short paid amount recoverable without notice” as per Section 11A of Sales Tax Act,
1990.
8 (b) SUMMER- 2006
How the tax deposited at the time of receipt of advance is adjusted, when supply or part thereof is
cancelled or changed, under Sales Tax Special Procedure Rules, 2005?
Q. NO. 7 (b) WINTER 2006
Describe the procedure for recovery of tax not levied or short levied or erroneously refunded u/s 36
Q. NO. 8 (a) WINTER 2005
Describe the conditions under which a person can claim input tax on the stock acquired before
registration under Sales Tax Act, 1990.
Q. NO. 3 (a) SUMMER 2005
Explain the circumstances under which registered person is not entitled to re-claim or deduct input tax.
Q. NO. 4 WINTER 2004
Explain briefly the provisions of Section 38, 40 and 40A of the Sales Tax Act, 1990 concerning access
of authorized officers to premises stock accounts and records and searches to be made.
Q. NO. 6 (a) SUMMER 2004
What do you understand by “Posting of Sales Tax Officer” u/s 40B of the Sales Tax Act, 1990
Q. NO. 7 SUMMER 2003
Describe the scope of Sales Tax u/s 3 of the Sales Tax Act, 1990.