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    Conside the statements and choose the correct answer. Which of the following taxes is/are levied and collected by union and distributed to states

    a) Taxes on income other than agricultural income

    b) Tax on tobacco

    c) Sales tax

    d) Corporation tax

  • Only
  • (a) and (b)
  • (b) and (c)
  • (a), (b) and (c)