Consider the following taxes:1. VAT paid during purchase of a type tube for a vehicle2. Service Tax paid while making payments of dinner in a restaurant3. Duty paid while importing machinery from abroad which among the above are "direct taxes"?

Consider the following taxes:1. VAT paid during purchase of a type tub

1.	Consider the following taxes:1. VAT paid during purchase of a type tube for a vehicle2. Service Tax paid while making payments of dinner in a restaurant3. Duty paid while importing machinery from abroad which among the above are "direct taxes"?
A.	Only 1
B.	1 & 2
C.	1, 2 & 3
D.	None of them
Answer» E.