The correct answer is (d). Sales tax is a tax imposed on the sale of goods and services. In India, sales tax is imposed by the state government and collected by the state government. The rate of sales tax varies from state to state. The sales tax you pay while purchasing a toothpaste is a tax imposed and collected by the state government.
Option (a) is incorrect because sales tax is not imposed by the central government.
Option (b) is incorrect because sales tax is not imposed by the central government but collected by the state government.
Option (c) is incorrect because sales tax is not imposed by the state government but collected by the central government.