The sales tax you pay while purchasing a toothpaste is a
Detailed Explanation:
Sales tax (before GST) was levied and collected by State Governments under their constitutional powers over intra-state trade.
The Constitution (Entry 54, State List) empowered states to impose taxes on the sale or purchase of goods, making it a state subject for both imposition and collection.
Question 3 of 4 Direct and Indirect Taxes
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