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India - Constitution - Directorate General of Mines Safety

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84. Duties <strong>of</strong> excise on tobacco and other goods manufactured orproduced in <strong>India</strong> except -(a) alcoholic liquors for human consumption.(b) opium, <strong>India</strong>n hemp and other narcotic drugs and narcotics, butincluding medicinal and toilet preparations containing alcohol or anysubstance included in sub-paragraph (b) <strong>of</strong> this entry.85. Corporation tax.86. Taxes on the capital value <strong>of</strong> the assets, exclusive <strong>of</strong> agriculturalland, <strong>of</strong> individuals and companies; taxes on the capital <strong>of</strong> companies.87. Estate duty in respect <strong>of</strong> property other than agricultural land.88. Duties in respect <strong>of</strong> succession to property other than agriculturalland.89. Terminal taxes on goods or passengers, carried by railway, sea orair; taxes on railway fares and freights.90. Taxes other than stamp duties on transactions in stock exchangesand futures markets.91. Rates <strong>of</strong> stamp duty in respect <strong>of</strong> bills <strong>of</strong> exchange, cheques,promissory notes, bills <strong>of</strong> lading, letters <strong>of</strong> credit, policies <strong>of</strong>insurance, transfer <strong>of</strong> shares, debentures, proxies and receipts.92. Taxes on the sale or purchase <strong>of</strong> newspapers and onadvertisements published therein.92A. Taxes on the sale or purchase <strong>of</strong> goods other than newspapers,where such sale or purchase takes place in the course <strong>of</strong> inter-Statetrade or commerce.92B. Taxes on the consignment <strong>of</strong> goods (whether the consignment isto the person making it or to any other person), where suchconsignment takes place in the course <strong>of</strong> inter State trade orcommerce.93. Offences against laws with respect to any <strong>of</strong> the matters in thisList.94. Inquiries, surveys and statistics for the purpose <strong>of</strong> any <strong>of</strong> thematters in this List.95. Jurisdiction and powers <strong>of</strong> all courts, except the Supreme Court,with respect to any <strong>of</strong> the matters in this List; admiralty jurisdiction.96. Fees in respect <strong>of</strong> any <strong>of</strong> the matters in this List, but not includingfees taken in any court.97. Any other matter not enumerated in List II or List III including anytax not mentioned in either <strong>of</strong> those Lists.List II State List1. Public order (but not including the use <strong>of</strong> any naval, military or airforce or any other armed force <strong>of</strong> the Union or any other force subject

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