WHY THE TAX ARE COLLECTED AND WHO COLLECTS THE TAX

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Taxes are collected to provided a sufficient revenue to state, these are the means or else can be said as the instrument through which economic and social objectives of a welfare state can be achieved .
As per Article 265,
only the authority of law have the power to collect or levied the taxes.
so the tax propsed to be levied or collected must be within the legislative competence  of legislature imposing the tax and it must not violate any fundamental rights.
and since income tax entry appeared in union list, responsibility of  collection of income tax lies in the hands of central government
while other indirect taxes or GST depend upon the circumstances weather for state or for central.

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