Q.

The duties levied on alcoholic liquors, narcotic drugs and opium come under—

A. Central Excise Duty
B. Land Revenue
C. State Excise Duty
D. General Sales Tax
Answer» C. State Excise Duty
Explanation: An excise or excise tax (sometimes called an excise duty) is a type of tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country). It is charged on many goods like cars. writing paper, printing paper and packing paper, drugs and pharmaceuticals, alcoholic liquor, water filtration and purification devices, pan masala, etc.
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