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1. Customs duties, export duties, Oration taxes, taxes on capital value of assets (excluding agricultural land of individuals and companies) are
a. taxes and duties levied by the Centre but wholly appropriated by the States
b. taxes and duties levied by the Centre but colletted by the States
c. taxes and duties that accrue,wholly to the Union Governrnent
d. taxes levied and collected by the union but which are shared with the States
.6692.
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