Explanation:

An indirect tax is a tax that is imposed on goods and services rather than directly on individuals or companies. It is usually passed on to the consumer as part of the price of the product or service. In India, indirect taxes are levied by the central and state governments.

Indirect taxes play a crucial role in generating revenue for the government and are an essential part of the country's tax system. They are also used as a tool to regulate the economy, promote certain industries, and protect domestic businesses from foreign competition.

The options given in the question are all examples of indirect taxes except for option D, which is the expenditure tax. Let's examine each option in detail:

a) Sales tax:
Sales tax is a tax imposed on the sale of goods and services. It is levied at the point of sale and is usually a percentage of the value of the goods or services. The tax is collected by the seller from the buyer and then remitted to the government. Sales tax is a common form of indirect tax levied by state governments in India.

b) Excise duty:
Excise duty is a tax imposed on the production, sale, or use of certain goods. It is levied on goods such as alcohol, tobacco, petroleum products, and luxury items. The duty is usually included in the price of the goods and is paid by the manufacturer or producer. Excise duty is a central government tax in India.

c) Customs duty:
Customs duty is a tax imposed on goods imported into or exported out of a country. It is levied by the customs authorities and is based on the value or quantity of the goods. Customs duty is an indirect tax that is collected at the point of entry or exit and is paid by the importer or exporter. It is a central government tax in India.

d) Expenditure tax:
Expenditure tax is not an example of an indirect tax. It is a direct tax that is levied on the expenditure of individuals or companies. This tax is based on the amount of money spent by individuals or companies on certain goods or services. Expenditure tax is not levied in India.

Therefore, the correct answer is option D, which is the expenditure tax.