The sales tax you pay while purchasing a toothpaste is a

1. The question pertains to the nature of sales tax applicable on the purchase of goods like toothpaste prior to the implementation of GST (Goods and Services Tax). 2. Under the pre-GST regime in India, sales tax on the sale of goods within a state (intra-state sale) was a State subject, governed by Entry 54 of the State List (List II) of the Seventh Schedule of the Constitution. 3. This meant that the respective State Government had the power to both impose (levy) and collect the sales tax on such transactions occurring within its jurisdiction. 4. Taxes imposed by the Central Government included items like excise duty (on manufacturing) and service tax. 5. Therefore, the sales tax paid while purchasing toothpaste was a tax imposed and collected by the State Government.