Direct taxes are the kind of taxes whose burden is borne by the person on whom the tax is levied
while indirect taxes are the kind of taxes the burden
of which is always born by the end consumers and
not the seller/importer of the supply (the entities on
whom the tax is levied). The distinction between
the two is laid down and guarded by the statutes
and any shift of burden from the purchaser to the
manufacturer or vice versa is deemed to be
unlawful and is guarded by the statutes.