Consider the following pairs regarding legislative entries under the Seventh Schedule of the Constitution of India and their scope:

Pairs

1. Entry 54, State List — Empowers states to tax the sale or purchase of goods (now narrowed to specified goods after the 101st Constitutional Amendment)
2. Entry 82, Union List — Empowers Parliament to levy taxes on income other than agricultural income
3. Entry 92A, Union List — Empowers Parliament to levy taxes on the sale or purchase of goods in the course of inter-state trade or commerce