2a 7 5

2b 5 3
2c 4 3.5

1a 10 6.5
1b 5 2
1c 5 1

3a 9 9
b 3 2
c 4 2

7a 5 2.5
b 3 2
c 4 0
d 4

6a 6 4
b 4 0
c 2
d 4

4a 4 0
b 4 4
c 4 0.5
d 4

86
16
70

47

23
indirect tax

Presentation, cutting.
Reference to Section, Penalty provision and reversal in Return to be mentioned
Reference to Section

Presentation, notes to the answer

Definition required, further explanation to the answer is to be written
Reference to rules required, proper language

Reference to Section required

Reference to Section required, language to be improved

Reference to Section required, language to be improved, TQ

2 points written out of three
Irrelevant points
Not attempted

Better Language
Incorrect answer
Not Attempted
Not Attempted

Incorrect answer

Incorrect answer
Not Attempted

Total Attempted
Incorrect
Correct Answers

Marks Secured

Marks lost due to Presentation, Reference to Section, Language Improvement, notes to answer
 Answer is correct
Answer is correct
Answer is correct

Answer is correct
Answer is correct
Answer is incorrect

Answer is correct
?

Answer is correct
Answer is partial & correct

Answer is correct

notes to answer