The sales tax you pay while purchasing a toothpaste is a

1. A. Tax imposed by the Central Government.
2. B. Tax imposed by the central Government but collected by the State Government.
3. C. Tax imposed by the State Government but collected by the Central Government.
4. D. Tax imposed and collected by the State Government.

Answer: D

Explanation

The power to impose taxes on ‘sale of purchase of goods other than newspaper’ belongs to State (Entry list 54, State II)