Q. 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.