Indirect Tax Examination Tips...
General
Ø First solve question which you know best.
Ø Allocate time for answering each question and stop writing after time allotted by you to that question is over. Keep margin for checking.
Ø Keep cool and do not panic.
Specific
Haw to read question properly AND How to make answer
| WORDS USED IN THE QUESTION | HOW TO MAKE ANSWER |
| List State Define | Make a list of… Express, fully or clearly, the detail/facts of ... Give the exact meaning of… |
| Describe Distinguish Explain | Communicate the key feature of… Highlight the differences between … Make clear of intelligible; state the meaning of… |
| Identify Illustrate | Recognize, establish or select after consideration Use an example to describe or explain something |
| Calculate / compute Prepare Reconcile Solve | Ascertain or reckon mathematically Make or get ready for use Make or prove consistent / compatible Find an answer to |
| Analyse Compare and contrast Discuss Interpret | Examine in detail the structure of… Show the similarities and / or differences between. Examine in detail by arguments... Translate into intelligible or familiar terms |
| Advise Evaluate Recommend | Counsel, inform or notify Appraise or assess the value of Advise on a course of action |
Solving practical problems –
Ø Sometimes, some data is not given or question is vague. In such case, student should clearly state the assumptions made by him, so that examiner knows that you are aware of the legal provision.
Ø If there are two alternate assumptions, student may solve the example in two different ways (if time permits), stating clearly assumptions made for each answer
Answering question on case study:
Ø Usually, two questions are asked on recent case law, usually of Supreme Court.
The answer should be presented in following sequence
(a) Facts of the case – As stated in question, but in your own words
(b) Issue for consideration – What issue is to be decided
[Starting lines may be as follows: The issue for consideration in the given question is………….]
(c) Legal position _Quote SECTIONS, RULES, CASE LAWS CIRCULARS, NOTIFICATION etc., regarding the ISSUE.
(d) Conclusion _ Give your conclusion in the light of Legal position.
[Ending lines may be as follows:
(1) In the light of what is stated above.......
(2) IN nutshell…….
(3) In the backdrop of the undisputed factual potion, the plea of department/ assessee is contrary to the facts……
(4) Summing up we hold that…..
(5) From the perusal of facts given in the question……….
(6) For all the aforesaid reasons……
(7) On careful consideration of stated facts and circumstances, our opinion on the various issues is as under…….
NOTE: If you remember the case law, state that facts of the case are similar to so and so case. If you do not remember citation, but at least remember that it is a Supreme Court case, you can state that way.
Note: Use your own reasoning. Whatever you write, write in a clear manner. Answer should be specific & throughout the answer only one view should be stated.
Attractive Paper Presentation: Answer paper should be made attractive and impressive by
Ø Writing, point –wise and precise answers.
Ø Drawing graphs and charts
Ø Making tabular statements wherever required
Ø Writing question number and sub- number and head line of the question asked which will facilitate the examiner in quickly assessing your paper.
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