The correct answer is B) Sales tax.
Sales tax is a tax on the sale of goods and services. It is a major source of revenue for the Kerala government, accounting for about 30% of total revenue. Sales tax is levied on all goods and services sold in Kerala, except for a few items that are exempt, such as food and essential medicines. The rate of sales tax varies depending on the type of goods or services being sold.
Income tax is a tax 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. The rate of income tax varies depending on the income of the individual or business.
Land revenue is a tax on the value of land. It is a major source of revenue for rural local governments in Kerala. The rate of land revenue varies depending on the location of the land and its value.
Corporate tax is a tax on the profits of businesses. It is a major source of revenue for the central government, but it also contributes to the revenue of state governments. The rate of corporate tax varies depending on the size of the business.
In conclusion, sales tax is the major source of revenue for the Kerala government. It is a tax on the sale of goods and services, and it accounts for about 30% of total revenue.