Jharkhand PSC Prelim Exam 2008 Solved Paper

(1) Taxes Levied by the Centre but Collected and Appropriated by the States:
The following taxes are included in this category:
(i) Stamp duties on bills of exchange, cheques, promissory notes and others.
(ii) Excise duties on medicinal and toilet preparation containing alcohol.
There taxes which form part of the union list are levied by the centre but (a) collected by the states within which such duties are levied; and (b)collected by the centre when such duties are levied within any Union Territory.