Kerala PSC Previous Years Question Paper & Answer

Title : COMMERCIAL TAX OFFICER SR FOR ST ONLY AND DIRECT COMMERCIAL TAXES DEPT
Question Code : A

Page:9


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'COMMERCIAL TAX OFFICER SR FOR ST ONLY AND DIRECT COMMERCIAL TAXES DEPT' And exam conducted in the year 2015. And Question paper code was '026/2015'. Medium of question paper was in Malayalam or English . Booklet Alphacode was 'A'. Answer keys are given at the bottom, but we suggest you to try answering the questions yourself and compare the key along wih to check your performance. Because we would like you to do and practice by yourself.

page: 9 out of 12
Excerpt of Question Code: 026/2015

68.

69.

- 70.

L.

7௨

73,

74.

75.

A contract of sale under Section 4 of the sale of goods may be :
(A) absolute
(13) conditional
(() either absolute or conditional
(D) none of the above

The unpaid seller of goods can waive his right to lien :

(A) expressly or impliedly (18) expressly only

(0 imphedly only (10) right eannot be waived
Conditions and warranties are defined in Section ൦൦൦൦ 01 (15 ടലിട വ 000015 40.

(५) Section 11 (ए) Section 12

(C) Section 21 (D) Section 22

The principle of caveat emptor is enunciated under Section ‏سے‎ of the sale of

Goods Act.
(^) Section 16 (B) Section 18
(ര "Section 28 (D) Section 32

The term ‘Person’ defined under the Kerala value added tax includes :
(A) ೫೧ 1101೪101131 (B) 810081 authority

(0) central government (72) all the above

The turnover on which a dealer shall be liable to pay tax after making the deductions from
his total turnover, 18 ealled :

(ಗ) sale price (B) taxable turnover
(C) total turnover (D) zero rate sale

Every dealer whose total turnover in any year is not less 1 ൦൦൦ ghould get
compulsory registration,

(A) 10 lakh rupees (B) five lakh rupees
(C) two lakh rupees (1) twenty lakh rupees

“No tax shall be levied or collected except by authority of law”. This is provided under :
(ക) ക്ട 283 (B) 262 of the constitution
(C) Article 265 (D) Article 285

11 26/2015


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