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
This Question Belongs to Law >> Constitution Of India
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