Option 1: Corporation tax. This refers to the tax imposed by the government on the income of corporations. It falls under the exclusive jurisdiction of the central government, not the state government. Therefore, option 1 is incorrect.

Option 2: Customs duty. This is a tax that is imposed on goods when they are imported or exported. It is collected by the central government, showing that it is not under the exclusive jurisdiction of the state government. Hence, option 2 is also incorrect.

Option 3: Sales tax. This tax is levied on the sale of goods and services within a state. It is collected and administered by the state government, making it fall under their exclusive jurisdiction. Therefore, option 3 is the correct answer.

Option 4: Income tax. This tax is levied on individuals and businesses based on their income. It is collected by the central government, indicating that it is not under the sole jurisdiction of the state government. Thus, option 4 is incorrect.

In conclusion, the exclusive jurisdiction of the state government lies in the imposition and collection of sales tax (option 3).