Railways is a subject on the:

If Lok Sabha passes a resolution by two-thirds majority that it is in national interest to do so.
When the legislatures of two or more States request Parliament to legislate on a State subject.
Under a proclamation of Emergency.

A. Taxes on income other than agricultural income	1. State list
B. Estate duty in respect of agricultural land	2. Residuary power
C. Inter planetary outer space travel	3. Concurrent List
D. Acquisition and requisitioning of property	4. Union List

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