The question has a group of sentences marked A, B, C, D and E. Arrange these to forma logical sequence.
(A) but there is some merit in it
(B) as distinct from consumption
(C) the bifurcation of plan and non-plan funds
(D) in so far as it focuses attention on development expenses
(E) in the budget in artificial
Only option B forms a coherent sequence as "in so far as it focuses attention on development expenses / in the budget in artificial / but there is some merit in it / the bifurcation of plan and non-plan funds / as distinct from consumption "
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