Indian taxation philosophy is primarily driven by the assurance and ease of tax collection. Collecting taxes from certain items (beasts of burden) is very easy for tax collectors and these items assure full tax compliance.
Once upon a time per capita GDP of India was higher than China. Now GDP per capita of India is one-sixth of China's GDP per capita. In 2021 GDP per capita of India was $1936 whereas the GDP per capita of China stood at $11188.