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Which one of the following tax is within the jurisdiction of the Central Government as enumerated in…

In the pre-GST constitutional distribution relevant to 2013, ListI included taxes on sale/purchase of newspapers and advertisements therein. Mineral rights, electricity…

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Which one of the following tax is within the jurisdiction of the Central Government as enumerated in List I of Seventh Schedule of the Constitution of India ?

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Answer and explanation

Correct answer C

In the pre-GST constitutional distribution relevant to 2013, ListI included taxes on sale/purchase of newspapers and advertisements therein. Mineral rights, electricity consumption/sale and the stated alcohol/narcotics excise belonged to state fields subject to their qualifications. Later constitutional changes must not be projected backward.

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