Consider the following statements and identify the correct one(s):
(i) The Central Government does not have exclusive power to impose a tax which is not mentioned in either the State list or the Concurrent list.
(ii) The Constitution also provides for transferring certain tax revenues from the Union list to the States.

Statement (i) is incorrect because residency powers of taxation belong exclusively to the Parliament (Union/Central Government) under Article 248. Therefore, the Center has exclusive power to levy taxes on subjects not enumerated anywhere. Statement (ii) is completely correct, as several provisions exist for sharing or assigning Union taxes to the states based on Finance Commission guidelines.