Explanation:

- Direct Taxes: These are taxes levied directly on income or wealth, such as income tax or property tax.

- Indirect Taxes: These are taxes imposed on goods and services, such as sales tax, VAT, or excise duty.

- They are collected by an intermediary (like a retailer) from the consumer who ultimately pays the tax as part of the purchase price.

- They do not depend on individual income.

- Both A and B: This is incorrect because both tax types are distinct and not simultaneously applicable to commodities.

- None of the above: Incorrect, as indirect taxes are indeed levied on commodities.

Correct Answer: Indirect