could not take credit in future he called direct tax ,like- 
Income tax and Wealth tax.

Direct Tax is Income Tax, which cant be impose or transfer 
to another person.

Indirect Tax is sales tax, VAT,  which can impose or 
transfer to another person

DIRECT TAX is the tax collected directly from the people in 
the way of income tax,property tax,wealth tax etc.

INDIRECT TAX is the tax collected from the customers on the 
goods purchased or for the service provided.That is 
VAT,sales tax,excise duty,customs duty etc.

A tax which is imposed and collected from one 
persoc,i.e.income tax on salaried person,is known asdirect 
tax.
A tax which is imposed on one person and collected from 
other person,i.e.sales tax,is known as indirec tax.

The Tax which is collected from the people whose the limit 
is exceeded which the government has imposed. i.e., Income 
Tax, Property Tax, Etc

The Tax which is collected from the public for which the 
are using the service provided by the Government,
Service Tax & Excise Duty

The Tax whose burden can not be shifted from the assessee 
to other person is Known as Direct Tax. The assessee 
himself has to borne it totally. Eg- Income Tax, Wealth Tax.

The Tax whose burden can be shifted from the assessee to 
other person is Known as Inirect Tax. Eg- VAT,CST,Service 
tax, Excise Duty, Custom Duty etc .

direct tax is a tax which is collected directly from the 
people in the form of income tax and wealth tax , property 
tax 
  where as indirect tax is a tax which is collected from 
customers on the goods purchased and for service provided 
examples for this sales tax service tax etc...............