One of the following pairs is not correct in regard to taxes of the Union Government 

(a) Customs duties and Estate duty

(b) Taxes on goods and passengers through Rail, Air, and waterways transport

(c) Tollgate tax and tax on mineral rights

(d) Tax on intoxicants and entertainment 

1
c & d
2
b & c
3
d & a
4
b, c & d

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