(a) Sales Tax or VAT
Sales tax is an indirect tax on sale of goods because liability to collect tax is that of shopkeeper but the burden of that tax falls on the customer. The shopkeeper realizes the tax amount from the customer by including it in the price of the commodity that . he sells.
(b) Excise Duty:
Excise duty is paid by the producer of goods, who recovers it from wholesalers and retailers. This tax in India is levied by the Central Government.
(c) Entertainment Tax:
The state governments charge such tax on every transaction related to entertainment. Some examples are movie tickets, video game arcades, stage shows, exhibitions, amusement parks, and sports-related activities.
