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161 . The tax levied on the interstate trade of goods is
A. Sales tax B. Excise tax
C. Service tax D. Central sales tax

162 . Consider the following statements and identify the right ones.
A. The 14th finance commission is headed by C. Rangarajan
B. The recommendations of the commission will come into effect from April, 1, 2015
C. All of the above
D. None of these