With regards to center-state financial relations, which of the following net proceeds of taxes do not form a part of the Consolidated Fund of India?

1. Taxes on the consignment of goods in the course of inter-state trade or commerce.

2. Stamp duties on bills of exchange and policies of insurance.

Select the correct answer using the codes given below:

1
1 only
2
2 only
3
Both 1 and 2
4
Neither 1 nor 2

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