Indian Polity · Constitutional Provisions on Taxation
Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): The Union Government levies excise duty on manufactured goods in India. Reason (R): State Governments levy excise duty on alcoholic liquor for human consumption under the State List. Select the correct answer using the codes given below:
- 1A is false but R is true
- 2A is true but R is false
- 3Both A and R are true but R is not the correct explanation of A✓
- 4Both A and R are true and R is the correct explanation of A
Correct answer
Both A and R are true but R is not the correct explanation of A
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