Original sentence: Therefore, except for tax paid by certain life assurance companies, it is borne by the proprietor.This makes it a direct tax, as opposed to an indirect tax, such as value added tax (a sales tax collected by retailers from the consumers on whom it is nominally levied)
Edited sentence: Therefore, except for tax paid by certain life assurance companies, is borne by the proprietor.This makes it a direct tax, as opposed to an indirect tax, such as value added tax - where the tax is levied on the sales price of an item and is borne by the purchaser