The State List is one of the three lists of subjects on which the legislative powers of the Indian government are divided. It consists of subjects on which only the state governments have the authority to make laws. The subjects included in the State List are mentioned in the Seventh Schedule of the Indian Constitution.

The subjects included in the State List are as follows:

1. Agriculture:
Agriculture is a subject included in the State List. This means that state governments have the power to make laws on matters related to agriculture, including agricultural practices, land reforms, agricultural education, and research, crop insurance, etc.

2. Industries:
Industries are also included in the State List. This means that state governments have the power to make laws on matters related to industries, such as industrial development, small-scale industries, industrial disputes, labor welfare, etc.

3. Corporation tax:
However, corporation tax is not included in the State List. It falls under the Union List, which means that only the central government has the authority to make laws on this subject. Corporation tax refers to the tax levied on the income of companies and corporations.

Therefore, based on the given options, the correct answer is option 'C' - Only 2 and 3. Agriculture and industries are included in the State List, while corporation tax is not.

It is important to note that the distribution of subjects between the Union List, State List, and Concurrent List is mentioned in the Seventh Schedule of the Indian Constitution. This division of powers ensures a balance between the central and state governments and allows them to legislate on specific subjects within their respective jurisdictions.