Explanation:

Primary, secondary, and tertiary alcohols are classified based on the number of carbon atoms bonded to the carbon atom bearing the hydroxyl group (OH group).

- Primary alcohol: A primary alcohol has one carbon atom bonded to the carbon atom bearing the hydroxyl group. It has the general formula RCH2OH, where R represents an alkyl group. Primary alcohols can undergo oxidation reactions.
- Secondary alcohol: A secondary alcohol has two carbon atoms bonded to the carbon atom bearing the hydroxyl group. It has the general formula R2CHOH, where R represents an alkyl group. Secondary alcohols can also undergo oxidation reactions.
- Tertiary alcohol: A tertiary alcohol has three carbon atoms bonded to the carbon atom bearing the hydroxyl group. It has the general formula R3COH, where R represents an alkyl group. Tertiary alcohols do not undergo oxidation reactions.

Reason:

The ability of alcohols to undergo oxidation reactions depends on the presence of hydrogen atoms bonded to the carbon atom bearing the hydroxyl group. Oxidation reactions involve the loss of hydrogen atoms or gain of oxygen atoms.

In primary alcohols, the carbon atom bearing the hydroxyl group is bonded to two hydrogen atoms, making it susceptible to oxidation. Primary alcohols can be oxidized to aldehydes and further oxidized to carboxylic acids.

In secondary alcohols, the carbon atom bearing the hydroxyl group is bonded to one hydrogen atom, making it less susceptible to oxidation compared to primary alcohols. Secondary alcohols can be oxidized to ketones.

In tertiary alcohols, the carbon atom bearing the hydroxyl group is not bonded to any hydrogen atoms, making it unable to undergo oxidation reactions. Tertiary alcohols are stable and do not readily react with oxidizing agents.

Therefore, the correct answer is option 'C' - Tertiary alcohol does not undergo oxidation reactions.