Seventh Schedule
(B) opium, Indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.
85. Corporation tax.
86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies, taxes on the capital of companies.
87. Estate duty in respect of property other than agricultural land.
88. Duties in respect of succession to property other than agricultural land.
89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights.
90. Taxes other than stamp duties on transactions in stock exchanges and futures markets.
91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, de-bentures, proxies and receipts.
92. Taxes on the sale or purchase of newspapers and on advertisements published therein.
[१][92A. Taxes on the sale or purchase of goods other than newspapers, where: such sale or purchase takes place in the course of inter-State trade or commerce.]
93. Offences against! laws with respect to any of the matters in this List.
94. Inquiries, surveys and statistics for the purpose of any of the matters in this List.
95. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List, admiralty jurisdiction.
96. Fees in respect of any of the matters in this List, but not including fees taken in any court.
[२]97. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists.
List II—State List
1. Public order (but not including the use of naval, military or air forces or any other armed forces of the Union in aid of the civil power).
2. Police including railway and village police.
3. Administration of justice; constitution and organisation of all courts except the Supreme Court and the High Court; officers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
4. Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements with other States for the use of prisons and other institutions.
