RRB Non Technical Model Papers 9 with solutions

(4) Indirect taxes are those taxes which have their primary burden or impact on one person. But that person succeeds in shifting his burden on to others. The main forms of indirect taxes are customs and excise duties and sales tax. The Central goverment is empowered to levy customs and excise duties (except an alcoholic liquors and narcotics)where as sales tax is the exclusive jurisdiction of the State government.