Step 1: Understanding the Concept
The spinal cord has ascending sensory tracts, descending motor tracts and reflex arcs.
Step 2: Check the statements
Ascending tracts take sensory impulses to the brain, and descending tracts carry motor impulses from the brain.
The dorsal root ganglion contains unipolar sensory neurons.
Watering of mouth at the sight of food is a conditioned reflex that involves the brain, not a spinal reflex.
Step 3: Conclusion
The last statement is incorrect.
Final Answer:
Salivation on seeing food is a conditioned reflex involving the brain.
\[ \boxed{\text{(D) }\text{Watering of mouth on sight of food is a spinal reflex.}} \]