Which of the following taxes are levied and collected by the...

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Which of the following taxes are levied and collected by the Government of India and assigned to the States
1. Taxes on railway fares and freights
2. Taxes on the sale and purchase of newspapers of and on advertisement published therein
3. Taxes on agricultural income
4. Taxes on professions, trade, callings and employment

A. 1 and 2

B. 2 and 3

C. 1 and 4

D. 3 and 4

Answer: Option A

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