(1) ___________ is a type of tax which is imposed at the time of import and export of commodities ?
(a) Excise tax (b) Central Tax
(c) Direct Tax (d) Indirect Tax ?
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(D) Indirect tax is a type of tax which is imposed at the time of import and export of commodities
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Excise Tax is a type of tax which is imposed at the time of import and export of commodities.
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