Can you explain how "Article 248(1)" impacts the power of Parliament to make laws on non-enumerated matters?
Article 248(1) grants Parliament the exclusive power to make laws with respect to any matter not enumerated in the Concurrent List or State List, subject to Article 246A. This means that Parliament has the authority to legislate on matters not explicitly mentioned in either of these lists, and this includes the power to impose taxes not mentioned in those lists as well.