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In Govind Saran Ganga Saran v. Commissioner of Sales Tax (1985), the Supreme Court described the…

Govind Saran Ganga Saran (1985) lists four components of a tax: the taxable event, the person liable, the rate, and the measure or value to which the rate applies. "The…

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In Govind Saran Ganga Saran v. Commissioner of Sales Tax (1985), the Supreme Court described the components that enter into the concept of a tax. Which of the following is NOT one of those components?

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Correct answer B

Govind Saran Ganga Saran (1985) lists four components of a tax: the taxable event, the person liable, the rate, and the measure or value to which the rate applies. "The purpose on which the tax proceeds are to be spent" is not among them. Each of the other options restates one of the listed components.

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