"We've heard it said, that government is best which governs least.
That government is best which governs not at all,
and when men are prepared for it,
that will be the kind of government they will have.
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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