Indirect Tax Laws-II

Paper Code: 
TPT 331
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Service Tax and Value Added Tax as mentioned below.

18.00
Unit I: 

Service Tax
Concepts and general principles

Charge of service tax and taxable services

Valuation of Taxable Services

Payment of Service Tax and Filling of Returns

18.00
Unit II: 

Central Sales-Tax

Introduction and Definitions, Inter State Sales, Declared Goods, Liability To Tax on Inter State Sales and Rates of Tax

18.00
Unit III: 

Determination of Taxable Turnover and Computation of Sales Tax, Registration of Dealers, Procedure of Assesment and Collection of Tax, Penalties and Prosecution, Prescribed Forms, Liability in Special Cases, Appeals

18.00
Unit IV: 

Rajasthan Value Added Tax

Introduction and Definitions, Incidence of Tax, Levy of Tax and Exemption of Tax

18.00
Unit V: 

Determination of Taxable Turnover and Computation of Tax, Registration of Dealers, Filing of Returns, Procedure of Assesment, Tax Liability, Payment, Recovery and Refund of Tax, Interest, Penalties, Prosecution and Composition, Appeals, Revision and Settlement, Value Added Tax Authorities and their Rights

Essential Readings: 
  1. Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd)
  2. Indirect Taxes-Ajay Jain (AVJ Institute)
  3. Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
  4. Indirect Taxes-Patel, Choudhary (Choudhary Prakashan
     
References: 
  1. Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
  2. Indirect Taxes Made Easy, Prof N.S Govindan, C. Sitaraman& Co Pvt Ltd
  3. The Law of Central Excise(Vol I&II), V.J Taraporevala and S.N Parikh, Orient Law    House, New Delhi

 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
 

Academic Year: