According to Article 248 of the Constitution, Parliament has the power to make laws with respect to any matter which is not included in the Concurrent List or State List. This power extends to making laws imposing taxes on such a matter. This means that residuary powers of legislation, including taxation, lie with the Union Parliament.
What are Residuciary subjects?
Asked in cgpsc 2025 2025 · Topic: Parts of Indian Constitution (Relations between the Union and the States (Part XI))
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Answer: C. Subjects not included in any list
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