How does the concept of "Tax Not Mentioned" relate to the taxation powers of Parliament mentioned in this text?
The concept of "Tax Not Mentioned" relates to the taxation powers of Parliament mentioned in this text by granting Parliament the power to impose any type of tax that is not specifically listed in either the Concurrent List or State List. This means that if a certain tax is not explicitly enumerated in these lists, Parliament still has the authority to create and enforce laws related to that tax.