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Question
Consider the following taxes:
  1. VAT paid during purchase of a tyre tube for a vehicle
  2. Service Tax paid while making payments of dinner in a restaurant
  3. Duty paid while importing machinery from abroad
which among the above are “direct taxes”?
Options:
A .  1 & 2
B .  Only 1
C .  1, 2 & 3
D .  None of them
Answer: Option D
Answer: (d)

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