Consider the following comparisons of the Sales Tax and Excise duty:
1. Excise duty on alcohol and alcoholic preparations are collected by the State Governments
2. Excise duty on narcotic substances is collected by Central Government
3. While Sales Tax is a direct tax, Excise duty is an indirect tax
Which among the above comparisons is/ are correct?
This question is a part of GKToday's Integrated IAS General Studies Module