In India both direct and indirect taxes are levied by the Central and State Governments. Which of the following is levied by the State Governments?

Q. In India both direct and indirect taxes are levied by the Central and State Governments. Which of the following is levied by the State Governments? (Railway Apprentice’s Exam, 1993)

1. Corporation Tax
2. Capital gains tax
3. Customs duty
4. Excise duty on liquour

Answer: Excise duty on liquour