Q.

Which one of the following tax is within the jurisdiction of the State Governments as enumerated in List – II of the Constitution of India?

[A] Taxes other than stamp duties on transactions in stock exchange and future markets
[B] Taxes on Railway freights and fares.
[C] Taxes on mineral rights subject to any limitations imposed by the Parliament.
[D] Rate of stamp duty in respect of certain financial documents.
Answer & Explanation
Option: [C]

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