Which one of the following is NOT an example of indirect tax?

(A) Sales tax
(B) Excise duty
(C) Customs duty
(D) Expenditure tax

Correct Answer : Expenditure tax
Question Asked : SSC Combined Graduate Level Prelim Exam 2000
Explanation : Expenditure tax is a taxation plan that replaces the income tax (a direct tax). Instead of applying a tax based on the income earned. tax is allocated based on the rate of spending. This is different from a sales tax, which is applied at the time the goods or services are provided and is considered a consumption tax. The major benefit for this type of tax scheme is the removal of double taxation.
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