1. | Duty levied by the union but collected and appropriated by the states | : | Succession duty and estate duty in respect of property other than agricultural land |
2. | Taxes levied and collected by the union but assigned to the states | : | Stamp duties and duties of excise on medicinal and toilet preparations |
A) Only 1
B) Only 2
C) Both 1 and 2
D) Neither 1 nor 2
Correct Answer: D
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