Assertion (A): The Constitution makes a distinction between the legislative powers to levy a tax and power to appropriate the proceeds of the tax so levied.
Reason (R): There is a concurrent sphere in the matter of tax legislation.

A. Both A and R are true and R is correct explanation of A

B. Both A and R are true but R is not correct explanation of A

C. A is true but R is false

D. A is false but R is true

Answer: Option C