What is the role of the Concurrent List and State List in relation to taxation power of Parliament according to this text?
The role of the Concurrent List and State List in relation to taxation power of Parliament according to this text is not explicitly mentioned. However, it can be inferred that these lists are relevant for determining which matters or subjects fall under the jurisdiction of either the Parliament or the State governments. In cases where a matter or subject does not fall under any of these lists, then it falls under the "Residuary powers" section (Article 248(1)), which states that Parliament has exclusive power to make any law with respect to any matter not enumerated in either list.