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

Entry 50 of List II (State List) of the Seventh Schedule covers "taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development", so this tax falls within State jurisdiction. Taxes on railway fares and freights are in Entry 89 of List I, taxes other than stamp duties on transactions in stock exchanges and futures markets in Entry 90 of List I, and rates of stamp duty on bills of exchange, cheques, transfers of shares and similar documents in Entry 91 of List I. In Mineral Area Development Authority v. Steel Authority of India (2024), a nine-judge bench confirmed that this Entry empowers the States to tax mineral rights.