Which of the following taxes are levied by the Union but are collected and appropriated by the States?
(a) Stamp duties
(b) Excise duties on medical and toilet materials
(c) Sales tax
(d) Land revenue
Select the correct answer from the given options :
1
(a) and (b) only
2
(b) and (c) only
3
(a), (b) and (c)
4
(c) and (d) only