Except Nagaland all other options are capital cities of the states in India. Nagaland is the north eastern state with Kohima as its capital city.
* Shimla is the capital city of Himachal Pradesh.
* Imphal is the capital city of Manipur.
Sales Tax is different from the Excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods.
Reference: http://www.cbec.gov.in/faq.htm
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