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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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