THE DRAFT CONSTITUTION 303
THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 334
elsewhere in the territory of India:—
(a) alcoholic liquors for human consumption;
(b) opium, Indian hemp and other narcotic drugs and narcotics, non-narcotic drugs; *but not including medical and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.
Taxes on lands and buildings.
Taxes on mineral rights, subject to any limitations imposed by Parliament by law relating to mineral development.
Capitation taxes.
Taxes on professions, trades, callings and employments.
Taxes on animals and boats.
**58. Taxes on the sale, turnover or purchase of goods including taxes in lieu thereof on the use or consumption within the State of goods liable to taxes within the State on sale, turnover or purchase; taxes on advertisements.
Taxes on vehicles suitable for use on roads, whether mechanically propelled or not, including tramcars.
Taxes on the consumption or sale of electricity.
Taxes on the entry of goods into a local area for consumption, use or sale therein.
Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.
Tolls.
Inquiries and statistics for the purpose of any of the matters in this last.
Offences against laws with respect to any of the matters in this List.
Fees in respect of any of the matters in this List, but not including fees taken in any court.
List III—Concurrent List
- Criminal Law, including all matters included in the Indian Penal Code at the date of commencement of this Constitution, but excluding offences against laws with respect to
- See footnote to entry 86 of List I (Union List).
** This entry has been revised to follow the recommendation of the Expert Committee on the Financial Provisions of the Constitution.
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