I almost never wrote answers for Taxation or Law in an essay manner. Here's a structure I've followed in all my exams, be it for CA, CS or CMA. Hope it'll work for you too.
1. Facts of the case: (break the question down into it's most important facts and list them down briefly as bullet points)
2. Point of contention: (specify the main dilemma raised by the question in case of a case study)
3. Provisions of the law: (list down all the important provisions of the law relevant to the question in bullet points)
4. Section/Case Ref.: (mention the Section number and case references, if any)
5. Conclusion/Judgment: (conclude by linking the facts of the case with the provisions of law)
Even though most of my answers followed the same structure with the same headings for the 5 main points, making it look monotous, I believe it helped me break the answer into relevant bits for the examiner, making it easier for him/her to give me marks.
1. Facts of the case: (break the question down into it's most important facts and list them down briefly as bullet points)
2. Point of contention: (specify the main dilemma raised by the question in case of a case study)
3. Provisions of the law: (list down all the important provisions of the law relevant to the question in bullet points)
4. Section/Case Ref.: (mention the Section number and case references, if any)
5. Conclusion/Judgment: (conclude by linking the facts of the case with the provisions of law)
Even though most of my answers followed the same structure with the same headings for the 5 main points, making it look monotous, I believe it helped me break the answer into relevant bits for the examiner, making it easier for him/her to give me marks.