The correct answer is: B) Sales Tax
Sales tax is a tax levied on the sale of goods and services. It is a major source of revenue for the Kerala government, accounting for about 20% of total revenue. Sales tax is collected by the Kerala State Tax Board (KSTB) and is used to fund a variety of government services, including education, healthcare, and infrastructure.
Income tax is a tax levied on the income of individuals and businesses. It is a major source of revenue for the central government, but it also contributes to the revenue of state governments. Income tax is collected by the Income Tax Department of the Government of India.
Land revenue is a tax levied on the value of land. It is a major source of revenue for rural local governments in Kerala. Land revenue is collected by the Kerala Land Revenue Department.
Corporate tax is a tax levied on the profits of corporations. It is a major source of revenue for the central government, but it also contributes to the revenue of state governments. Corporate tax is collected by the Central Board of Direct Taxes (CBDT) of the Government of India.
In conclusion, sales tax is the major source of revenue for the Kerala government. It is a tax levied on the sale of goods and services and is collected by the Kerala State Tax Board (KSTB). Sales tax is used to fund a variety of government services, including education, healthcare, and infrastructure.