Statement: Should all the indirect taxes in India can be combined into a single tax on all commodities? Arguments: I. Yes. This will considerably simplify the tax collection mechanism and the cost of collecting tax will also reduce II. Yes. The manufacturers and traders will be benefited by this which is turn will boost tax collection. III. No. other country has adopted such system.

• None is strong
• only I and III are strong
• Only II is strong
• only II and III are strong