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Which one of the following statements is correct as per the Constitution of India? (a) Inter-State trade and commerce is a State subject; (b) Inter-State migration is a State subject; (c) Inter-State quarantine is a Union subject; (d) Corporation tax is a State subject.

A. Inter-State trade and commerce is a State subject
B. Inter-State migration is a State subject
C. Inter-State quarantine is a Union subject
D. Corporation tax is a State subject

Explanation: