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TYBCom Sem6 SampleMCQ. To Income-tax A/c 4,300 To General Ledger Adjustment A/c 50,000 10.A concern has a non-integrated costing system. Taxation is a financial charge imposed on people. Lesson 1 – An Overview on Goods and Services Tax “GST” GST is one of the most demanding reforms in the field of indirect taxation. Hi B.Com Third/Final Year Students, On this thread we have listed the complete collection of notes and eBooks for all the subjects in Final/3rd year of BCOM course. 3 1 Indirect taxes. GST is an indirect tax which has replaced many indirect taxes like excise duty, service tax, VAT, CST and many other central and state level taxes. M.Com & T.Y.B.Com INDIRECT TAX 20 Most Importance MCQ , Indirect Tax Mock Test Exam 2020 , M.Com & T.Y.B.Com 20 Most Importance MCQ Indirect Tax Indirect Tax Notes Excise Taxes scribd com. For the proper implementation of excise duty, Central Excise Duty Act, 1944 and central Excise Tariff Ac, 1985 are applicable which is also known as CEAT. 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