<P> Union List consists of 100 items ( previously 97 items ) on which the parliament has exclusive power to legislate including : defence , armed forces , arms and ammunition , atomic energy , foreign affairs , war and peace , citizenship , extradition , railways , shipping and navigation , airways , posts and telegraphs , telephones , wireless and broadcasting , currency , foreign trade , inter-state trade and commerce , banking , insurance , control of industries , regulation and development of mines , mineral and oil resources , elections , audit of Government accounts , constitution and organisation of the Supreme Court , High Courts and union public service commission , income tax , custom duties and export duties , duties of excise , corporation tax , taxes on capital value of assets , estate duty , terminal taxes . </P>
<P> Union List consists of 100 items ( previously 97 items ) on which the parliament has exclusive power to legislate including : defence , armed forces , arms and ammunition , atomic energy , foreign affairs , war and peace , citizenship , extradition , railways , shipping and navigation , airways , posts and telegraphs , telephones , wireless and broadcasting , currency , foreign trade , inter-state trade and commerce , banking , insurance , control of industries , regulation and development of mines , mineral and oil resources , elections , audit of Government accounts , constitution and organisation of the Supreme Court , High Courts and union public service commission , income tax , custom duties and export duties , duties of excise , corporation tax , taxes on capital value of assets , estate duty , terminal taxes . </P>
the legislating affairs in the india constitution have been enlisted into
the legislating affairs in the india constitution have been enlisted into
the parliament
the parliament