UPSC Prelims PYQ | Taxation in India
Q1. States earn more revenue directly through which of the following taxes ? (a) Sales tax (b) Custom duties (c) Excise duties (d) Income tax (UPSC Prelims 1982) Answer: (a) Explanation: Sales tax was a major source of direct revenue for State Governments before the introduction of GST. Unlike custom and excise duties, which are …