Explanation:

• Concept of Doctrine of Territorial Nexus o According to the Doctrine of territorial nexus, laws enacted by state legislatures apply only within the state and not elsewhere unless there is a proper relationship between the object and the state. o Article 245 of the Indian Constitution serves as the foundation for its power.
• In this doctrine of territorial nexus, the term "territorial" simply means "related to territory, region, or location," and the term "nexus" simply means "related to people, things, or events."
• According to the doctrine of territorial nexus, the Indian parliament has the authority to enact laws pertaining to Indian territory, extraterritorial territory, or causes that have an impact there. Hence option (c) is the correct answer. o States are subject to the Territorial Nexus Doctrine, which is frequently used in situations involving tax regulations. o According to this idea, it's critical for governments and objects to have a sufficient geographical nexus.
• States collect taxes on individuals, things, and things located inside their borders, but according to the doctrine of territorial nexus, states are also permitted to charge taxes on territory outside their borders if there is a sufficient and legal nexus.
• This theory governs taxation on non-Indian citizens.
• Example: ? The State of Bihar taxed all the sales of Tata Iron and Steel company inside and outside the state.
• Since the goods are manufactured in the state of Bihar the Supreme Court felt there is a clear case of territorial nexus between the state and Tata Iron and Steel Company which can be taxed by law.