Sales Tax Officer 11

51 Select the correct definition
(a) vehicle includes every wheeled conveyance used for the carriage of goods solely or in addition to passengers
(b) Vehicle includes every wheeled conveyance used for the carriage of goods solely or passengers
(c) Vehicle includes every wheeled conveyance used for the carriage of goods and passengers
(d) Vehicle includes every wheeled conveyance used for the carriage of passengers only

52 Select the wrong statement
(a) Manufacture is defined in sec.2 (XXVI) (b) Output tax is defined in sec.2 (XXXI)
(c) Dealer is defined in sec.2 (XX) (d) Joint Commissioner is defined in sec.2 (XXIV)

53 (1) Registration of dealers is compulsory VAT
(2) The liability to pay cannot be self-assessed by the dealers themselves in VAT
(a) both (1) and (2) are right (b) both (1) and (2) are wrong
(c) (1) is right and (2) is wrong (d) (1) is wrong and (2) is right

54 A full-fledged VAT was first initiated in
(a) India (b) Germany (c) Brazil (d) Greece

55 With the introduction of VAT the following could not be abolished
(a) Turnover Tax (b) Surcharge on Sales Tax (c) Additional surcharge (d) None of the above