Correct Option
As per the Seventh Schedule of the Constitution of India, legislative subjects are divided into the Union List, State List, and Concurrent List. Entry 81 of the Union List (List I) specifically includes "Inter-State migration; inter-State quarantine." This grants the Union Parliament exclusive power to legislate on matters related to inter-State quarantine, making statement (c) correct.
Incorrect Options
Option (a): Inter-State trade and commerce is not a State subject. Entry 42 of the Union List (List I) deals with "Inter-State trade and commerce," placing it under the exclusive legislative domain of the Union Parliament.
Option (b): Inter-State migration is not a State subject. As mentioned, Entry 81 of the Union List (List I) covers "Inter-State migration," assigning legislative power to the Union Parliament, not the State Legislature.
Option (d): Corporation tax is not a State subject. Entry 85 of the Union List (List I) specifies "Corporation tax," indicating that the power to levy this tax rests exclusively with the Union government, not the State governments.