GENERAL KNOWLEDGE

Detailed explanation-1: -The Concurrent List or List-III (Seventh Schedule ) is a list of 52 items (though the last subject is numbered 47) given in the Seventh Schedule to the Constitution of India. It includes the power to be considered by both the union and state government.

Detailed explanation-2: -The concurrent list consists of subjects of common interest to both the Union and the States. Both the Parliament and the State Legislatures can make laws on the subjects included in this list.

Detailed explanation-3: -54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I. 55. Taxes on advertisements other than advertisements published in the newspapers and advertisements broadcast by radio or television.

Detailed explanation-4: -The schedule also spells out a Concurrent list embodying a total of 47 subjects on which both the Union parliament and the state legislatures are empowered to legislate, though this is subject to the other provisions of the constitution that give precedence to the union legislation over that of the states.