Which one of the following tax is within the jurisdiction of the State Governments as enumerated in…

Entry 50 of List II (State List) of the Seventh Schedule gives the States power over \"Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development\". The other three are Union subjects: taxes other than stamp duties on transactions in stock exchanges and futures markets fall under Entry 90 of List I, taxes on railway fares and freights under Entry 89, and rates of stamp duty on bills of exchange, cheques, transfers of shares and similar documents under Entry 91. In Mineral Area Development Authority v. Steel Authority of India (2024), a nine-judge bench upheld the States' power under Entry 50 and held that the mining law made by Parliament does not limit it, so the position is the same today.