On.php

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<?php
namespace Magento\Tax\Model\Config\Source\Apply;

class On implements \Magento\Framework\Option\ArrayInterface
{
    public function toOptionArray()
    {
        return [
            ['value' => 0, 'label' => __('Custom price if available')],
            ['value' => 1, 'label' => __('Original price only')]
        ];
    }
}