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0. Assertion (A) : Revenue from indirect taxes was the major source of tax revenue till tax reforms were taken during nineties.Reason (R) : Traditionally India’s tax regime relied heavily on indirect taxes including customs and excise.
Both (A) and (R) are correct, but (R) is not the correct explanation of (A).
(A) is correct, but (R) is not correct.
Both (A) and (R) are correct and (R) is the correct explanation of (A).
Both (A) and (R) are incorrect.
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