Sectional Test on GST under Tax Law for CLAT PG
1. A State Government imposes an additional cess on the inter-State supply of goods, citing revenue loss under GST. The validity of this cess would most likely be challenged on the ground that:
a. It violates Article 14
b. States lack competence over inter-State supply
c. It violates Article 300A
d. It breaches fiscal federalism principles only
a. It violates Article 14
b. States lack competence over inter-State supply
c. It violates Article 300A
d. It breaches fiscal federalism principles only
2. Under Article 265, which of the following is essential for validity of a tax?
a. Executive notification
b. Recommendation of GST Council
c. Authority of law enacted by competent legislature
d. Approval by Finance Commission
a. Executive notification
b. Recommendation of GST Council
c. Authority of law enacted by competent legislature
d. Approval by Finance Commission
