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Taxation on imports and exports, and taxation on sales in the course of interState trade and commerce…

Duties of customs on imports and exports and taxes on inter-State sales are Union List entries, so they are exclusive "Union subjects".

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Taxation on imports and exports, and taxation on sales in the course of interState trade and commerce are exclusive:

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Correct answer A

Duties of customs on imports and exports and taxes on inter-State sales are Union List entries, so they are exclusive "Union subjects".

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