Assertion (A): The Constitution makes a distinction between the legislative power to levy a tax and the power to appropriate the proceeds of tax so levied. |
Reason (R): The constitution provides for grants-in-aid to the states from the central resources. |
A) Both A and R are individually true and R is the correct explanation of A
B) Both A and R are individually true but R is not the correct explanation of A
C) A is true but R is false
D) A is false but R is true
Correct Answer: B
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