APPENDIX I : DETAILS OF REVENUE RECEIPTS

Tamil Nadu

(Rs. lakh)

Item

1990-91

1991-92

1992-93

1993-94

1994-95

1995-96

1996-97

1997-98

1998-99

1999-00

1

2

3

4

5

6

7

8

9

10

11

Total Revenue (I+II)

5,08,788

6,77,566

7,01,633

8,06,615

9,21,940

10,59,925

11,96,128

13,58,695

14,26,083

16,32,753

I.TAX REVENUE(A+B)

4,12,697

4,92,358

5,58,174

6,35,399

7,56,916

8,95,679

10,14,895

11,41,394

12,03,428

13,58,593

A.State's Own Tax Revenue (1 to 3)

3,12,405

3,73,411

4,16,206

4,80,137

5,83,376

7,15,120

7,98,345

8,68,564

9,62,530

10,91,893

1.Taxes on Income (i+ii)

1,797

2,620

2,004

1,277

1,673

1,947

1,386

3,936

3,853

1,778

i)Agricultural Income Tax

1,797

2,620

2,004

1,277

1,673

1,947

1,386

3,936

3,853

1,778

ii)Taxes on Professions, Trades, Callings and Employment

–

–

–

–

–

–

–

–

–

–

2.Taxes on Property and Capital Transactions (i to iii)

24,415

32,623

31,530

42,289

55,265

64,870

61,934

70,281

71,500

87,628

i)Land Revenue

1,443

2,650

1,930

3,187

3,527

2,521

1,877

6,031

2,829

4,723

ii)Stamps and Registration fees

22,639

29,646

29,182

38,369

50,669

61,301

59,060

63,154

67,252

81,758

iii)Urban Immovable Property Tax

333

327

418

733

1,069

1,048

997

1,096

1,419

1,147

3.Taxes on Commodities and Services (i to vii)

2,86,193

3,38,168

3,82,672

4,36,571

5,26,438

6,48,303

7,35,025

7,94,347

8,87,177

10,02,487

i)Sales Tax (a to f)

2,06,594

2,44,187

2,74,312

3,20,999

3,91,384

4,68,927

5,34,107

5,60,379

6,11,294

7,02,423

a)State Sales Tax

1,78,785

2,11,260

2,38,470

2,75,807

3,35,705

3,98,793

4,67,359

4,56,919

5,39,658

6,19,413

b)Central Sales Tax

27,808

32,926

35,841

44,135

55,678

70,134

66,748

1,03,458

71,445

83,009

c)Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

–

–

2

–

–

d)Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

–

e)Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

–

f)Other Receipts

1

1

1

1,057

1

–

–

–

191

1

ii)State Excise

43,486

48,312

56,486

56,882

61,464

93,466

1,06,307

1,29,985

1,70,981

1,83,370

iii) Taxes on Vehicles

22,734

24,819

29,297

31,370

37,244

39,221

42,542

46,969

51,814

57,798

iv)Taxes on Goods and Passengers

2,257

2,640

4,362

7,188

11,003

16,199

18,726

21,496

18,276

22,264

v)Taxes and Duties on Electricity

694

8,295

6,917

7,816

11,441

14,053

15,062

17,142

17,883

19,654

vi)Entertainment Tax

6,989

6,981

7,721

8,375

8,959

9,999

11,716

11,924

9,198

9,109

vii)Other Taxes and Duties

3,439

2,934

3,577

3,941

4,943

6,438

6,565

6,452

7,731

7,869

B.Share in Central Taxes (i to ix)

1,00,292

1,18,947

1,41,968

1,55,262

1,73,540

1,80,559

2,16,550

2,72,830

2,40,898

2,66,700

i)Corporation Tax

–

–

–

–

–

–

–

–

–

–

ii)Income Tax

32,680

40,473

48,119

61,373

67,888

75,339

89,753

1,40,178

96,223

2,66,700

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

–

–

–

–

v) Taxes on Wealth

–

–

–

–

–

–

–

–

–

–

vi)Customs

–

–

–

–

–

–

–

–

–

–

vii)Union Excise Duty

67,612

78,474

93,849

93,889

1,05,652

1,05,220

1,26,797

1,32,652

1,44,675

–

viii)Service Tax

–

–

–

–

–

–

–

–

–

–

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

–

–

–

–

II.NON-TAX REVENUE (C+D)

96,091

1,85,208

1,43,459

1,71,216

1,65,024

1,64,246

1,81,233

2,17,301

2,22,655

2,74,160

C.State's Own Non-Tax Revenue (1 to 6)

38,148

1,11,849

61,279

70,389

77,266

85,845

88,545

1,12,187

1,15,670

1,35,685

1.Interest Receipts

8,970

77,067

21,119

27,524

27,879

34,283

34,901

48,625

38,495

34,679

2.Dividends and Profits

353

1,316

1,769

1,441

786

2,838

2,220

1,845

2,429

4,195

3.General Services

7,467

7,625

7,699

7,345

10,703

11,185

11,623

16,649

18,681

28,040

of which:

State lotteries

1,872

1,239

1,017

1,329

2,196

2,440

2,237

2,798

5,355

12,441

4.Social Services ( i to ix)

1,544

8,460

6,997

8,773

9,754

11,434

12,910

15,532

20,094

22,964

i)Education, Sports, Art and Culture

1,909

1,974

1,981

2,482

2,955

2,968

3,157

3,313

3,829

4,486

ii)Medical and Public Health

2,131

1,954

1,991

2,744

2,847

3,381

3,064

4,211

6,330

7,170

iii)Family Welfare

–

–

–

–

–

–

–

–

–

–

iv)Housing

622

700

811

908

1,032

1,013

1,075

1,107

1,837

2,558

v)Urban Development

83

71

65

60

64

68

34

51

42

42

vi)Labour and Employment

357

659

606

749

763

814

1,389

1,763

1,851

2,051

vii)Social Security and Welfare

-3,995

931

1,150

1,154

1,205

2,173

3,313

4,188

5,370

5,596

viii)Water Supply and Sanitation

–

–

–

–

–

237

464

290

315

566

ix)Others

437

2,171

393

676

888

780

414

609

520

495

5.Fiscal Services

4

3

–

2

1

–

–

–

2

3

6.Economic Services ( i to xvii )

19,810

17,378

23,695

25,304

28,143

26,105

26,891

29,536

35,969

45,804

i)Crop Husbandry

4,618

5,201

6,367

7,584

6,313

6,309

5,978

6,556

7,348

7,513

ii)Animal Husbandry

208

272

329

414

513

605

611

584

627

1,212

iii)Fisheries

185

186

105

118

240

150

150

162

143

149

iv)Forestry and Wildlife

4,435

4,458

4,453

5,527

6,481

5,797

5,273

4,366

6,400

13,008

v)Plantations

1

–

46

–

–

–

158

–

–

–

vi)Co-operation

1,003

858

1,236

1,285

1,402

1,432

1,276

1,757

2,224

2,270

vii)Other Agricultural Programmes

126

554

571

567

973

1,064

1,210

1,586

1,872

1,921

viii)Major and Medium Irrigation projects

211

227

237

367

365

371

464

730

825

985

ix)Minor Irrigations

223

209

232

219

258

323

270

236

246

284

x)Power

2

–

1

3

20

2

2

3

4

5

xi)Petroleum

–

–

–

–

–

–

–

–

–

–

xii)Village and Small Industries

687

551

619

711

2,076

509

559

466

964

1,337

xiii)Industries@

6,208

2,627

6,407

5,500

6,342

6,753

7,145

9,159

10,111

11,372

xiv)Ports and Light Houses

44

52

66

49

56

95

83

28

–

–

xv)Road Transport

6

–

–

–

–

–

582

–

–

–

xvi)Tourism

45

90

49

174

90

127

218

194

106

148

xvii)Others*

1,808

2,093

2,977

2,786

3,014

2,568

2,912

3,709

5,099

5,600

D.Grants from the Centre (1 to 5)

57,943

73,359

82,180

1,00,827

87,758

78,401

92,688

1,05,114

1,06,985

1,38,475

1.State Plan Schemes

21,073

22,819

26,007

34,652

43,432

32,644

51,424

46,759

39,427

59,806

of which:

Advance release of Plan Assistance for Natural Calamities

2,925

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

4,278

5,027

4,721

6,075

8,210

6,250

4,544

7,044

4,757

5,430

3.Centrally Sponsored Schemes

25,378

27,891

36,425

44,081

27,934

26,812

22,373

39,250

46,576

51,387

4.NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

–

5.Non-Plan Grants (a to c)

7,214

17,622

15,027

16,019

8,182

12,695

14,347

12,061

16,225

21,852

a)Statutory Grants

1,338

1,445

1,084

1,034

1,539

2,583

2,532

2,763

2,855

2,600

b)Grants for relief on account of Natural Calamities

–

2,925

4,387

2,925

1,463

4,201

6,951

4,697

4,937

2,997

c)Others

5,876

13,252

9,556

12,060

5,180

5,911

4,864

4,601

8,433

16,255

APPENDIX I : DETAILS OF REVENUE RECEIPTS

Tamil Nadu

(Rs. lakh)

Item

2000-01

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09(RE)

2009-10(BE)

1

12

13

14

15

16

17

18

19

20

21

Total Revenue (I+II)

18,31,667

18,81,803

20,83,676

23,70,570

28,45,153

33,95,998

40,91,323

47,52,052

55,41,029

58,27,114

I.TAX REVENUE (A+B)

15,06,600

15,87,976

17,38,928

19,48,917

23,59,344

28,33,877

34,16,501

37,68,437

43,03,077

47,67,421

A.State's Own Tax Revenue (1 to 3)

12,28,225

13,00,969

14,34,171

15,94,497

19,35,705

23,32,603

27,77,115

29,61,910

34,52,149

38,57,800

1.Taxes on Income (i+ii)

523

202

163

125

59

13

7

11

–

–

i)Agricultural Income Tax

523

202

163

125

59

13

7

11

–

–

ii)Taxes Professions, Trades, Callings and Employment

–

–

–

–

–

–

–

–

–

–

2.Taxes on Property and Capital Transactions (i to iii)

97,756

1,20,247

1,10,021

1,34,594

1,68,812

2,27,620

3,13,259

3,89,852

4,62,532

5,14,192

i)Land Revenue

5,572

5,047

840

1,750

7,195

17,948

12,068

7,803

17,756

2,998

ii)Stamps and Registration fees

91,020

1,13,789

1,07,912

1,31,640

1,60,436

2,08,486

2,99,746

3,80,474

4,42,982

5,09,399

iii)Urban Immovable Property Tax

1,164

1,411

1,269

1,204

1,181

1,186

1,445

1,575

1,794

1,794

3.Taxes on Commodities and Services (i to vii)

11,29,946

11,80,520

13,23,987

14,59,778

17,66,834

21,04,970

24,63,849

25,72,048

29,89,616

33,43,608

i)Sales Tax (a to f)

8,19,715

8,38,559

9,58,960

11,00,463

12,99,619

15,55,470

17,72,716

18,15,636

20,90,600

23,24,253

a)State Sales Tax

5,93,644

6,76,153

8,66,093

9,86,804

11,50,255

13,69,386

15,46,525

16,43,412

19,76,932

22,04,902

b)Central Sales Tax

2,18,387

1,54,671

92,867

1,13,659

1,49,364

1,86,084

2,26,191

1,72,224

1,13,668

1,19,351

c)Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

–

–

–

–

–

d)Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

–

e)Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

–

f)Other Receipts

7,684

7,735

–

–

–

–

–

–

–

–

ii)State Excise

1,86,868

2,05,822

2,11,361

1,65,710

2,54,900

3,17,665

3,98,642

4,76,406

5,70,918

6,56,556

iii) Taxes on Vehicles

59,044

64,843

74,562

93,429

1,01,475

1,12,493

1,26,088

1,48,321

1,72,634

1,99,438

iv)Taxes on Goods and Passengers

24,151

28,265

48,952

61,094

76,387

98,494

1,24,350

1,09,747

95,809

1,00,980

v)Taxes and Duties on Electricity

22,701

25,975

13,518

22,800

24,305

9,522

26,640

3,722

36,078

36,178

vi)Entertainment Tax

8,556

8,800

8,158

10,697

6,106

1,258

4,037

909

572

440

vii)Other Taxes and Duties

8,911

8,256

8,476

5,585

4,042

10,068

11,376

17,307

23,006

25,764

B.Share in Central Taxes (i to ix)

2,78,375

2,87,007

3,04,757

3,54,420

4,23,639

5,01,274

6,39,386

8,06,527

8,50,928

9,09,621

i)Corporation Tax

–

–

–

–

–

–

1,99,558

2,55,973

2,79,037

3,35,766

ii)Income Tax

–

–

–

–

–

–

1,21,182

1,71,805

1,75,220

1,88,865

iii)Estate Duty

–

–

–

–

–

–

–

–

–

–

iv)Other Taxes on Income and Expenditure

–

–

–

–

–

–

-33

-13

-12

-21

v) Taxes on Wealth

–

–

–

–

–

–

251

284

266

338

vi)Customs

–

–

–

–

–

–

1,24,711

1,52,451

1,62,661

1,65,558

vii)Union Excise Duty

–

–

–

–

–

–

1,32,425

1,45,534

1,41,868

1,08,353

viii)Service Tax

–

–

–

–

–

–

61,332

80,524

91,916

1,10,801

ix)Other Taxes and Duties on Commodities and Services

–

–

–

–

–

–

-40

-31

-28

-39

II.NON-TAX REVENUE (C+D)

3,25,067

2,93,827

3,44,748

4,21,653

4,85,809

5,62,121

6,74,821

9,83,613

12,37,951

10,59,693

C.State's Own Non-Tax Revenue (1 to 6)

1,71,078

1,55,673

1,86,064

2,09,378

2,20,834

2,60,074

3,42,256

3,30,436

5,64,474

3,40,427

1.Interest Receipts

40,364

50,197

56,871

53,253

56,580

79,744

1,10,379

1,24,249

1,30,533

97,773

2.Dividends and Profits

3,653

3,345

2,599

2,720

2,425

2,247

3,020

3,971

1,599

1,601

3.General Services

31,711

32,609

38,796

34,099

32,852

22,496

82,536

55,761

66,781

68,730

of which:

State lotteries

12,166

12,670

11,950

2,218

8

–

–

–

–

–

4.Social Services ( i to ix)

22,759

23,600

26,159

47,670

46,997

44,622

52,042

55,170

58,861

63,595

i)Education, Sports, Art and Culture

5,375

6,579

8,950

12,258

14,343

20,998

21,583

30,140

28,947

32,091

ii)Medical and Public Health

6,183

6,607

8,389

6,634

19,190

9,069

9,664

9,756

12,019

11,411

iii)Family Welfare

–

–

–

–

167

3,601

4,411

8

5,214

6,914

iv)Housing

2,553

2,298

2,227

2,432

2,458

2,501

5,998

3,026

3,883

4,478

v)Urban Development

130

79

133

19,465

3,810

2,150

2,302

3,789

824

775

vi)Labour and Employment

2,337

2,026

2,201

2,357

2,567

2,803

3,898

3,619

3,340

3,414

vii)Social Security and Welfare

4,910

4,605

2,639

2,665

2,073

2,039

3,108

3,772

3,447

3,593

viii)Water Supply and Sanitation

658

885

826

675

849

293

131

79

137

28

ix)Others

613

521

794

1,184

1,540

1,168

947

982

1,050

892

5.Fiscal Services

–

1

1

4

30

2

3

–

–

–

6.Economic Services ( i to xvii )

72,591

45,921

61,638

71,632

81,950

1,10,963

94,276

91,285

3,06,699

1,08,727

i)Crop Husbandry

6,487

7,919

6,222

6,161

5,726

6,643

7,445

8,241

8,945

8,607

ii)Animal Husbandry

923

634

638

641

713

762

732

722

820

868

iii)Fisheries

1,595

406

1,270

1,313

1,274

1,744

1,820

2,127

3,030

3,169

iv)Forestry and Wildlife

13,118

9,704

15,744

9,021

15,507

13,859

8,231

4,642

5,642

7,201

v)Plantations

–

–

–

–

–

–

–

803

–

–

vi)Co-operation

1,735

1,651

1,851

1,735

1,885

2,972

1,437

1,701

2,041

2,103

vii)Other Agricultural Programmes

1,997

1,960

1,846

1,809

1,959

1,999

2,311

2,234

2,148

2,696

viii)Major and Medium Irrigation projects

931

1,051

952

1,271

1,563

1,490

2,851

1,914

4,464

2,073

ix)Minor Irrigations

287

297

317

697

346

216

157

167

186

236

x)Power

3

6

6

25

14

–

1

–

–

–

xi)Petroleum

–

1

1

2

2

2

1

1

–

–

xii)Village and Small Industries

1,654

1,267

3,595

1,829

1,664

2,041

5,163

1,507

771

772

xiii)Industries@

38,925

16,065

18,128

37,771

40,997

46,588

56,676

58,194

2,70,871

72,512

xiv)Ports and Light Houses

–

–

–

–

–

–

–

100

–

–

xv)Road Transport

–

–

–

–

–

–

–

–

–

–

xvi)Tourism

147

280

117

294

1,353

3,509

1,542

2,273

1,897

2,800

xvii)Others*

4,789

4,680

10,951

9,063

8,947

29,138

5,909

6,659

5,885

5,690

D.Grants from the Centre (1 to 5)

1,53,989

1,38,154

1,58,684

2,12,275

2,64,975

3,02,047

3,32,565

6,53,177

6,73,478

7,19,266

1.State Plan Schemes

68,022

66,731

60,250

93,644

1,05,402

98,588

1,81,103

2,16,579

2,53,848

2,83,593

of which:

Advance release of Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

–

2.Central Plan Schemes

5,583

6,626

6,648

5,744

7,276

6,713

8,777

8,111

9,236

20,799

3.Centrally Sponsored Schemes

53,923

47,968

46,310

59,668

56,214

67,732

62,715

82,197

1,25,114

1,00,611

4.NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

–

5.Non-Plan Grants (a to c)

26,461

16,829

45,476

53,219

96,083

1,29,014

79,970

3,46,289

2,85,280

3,14,263

a)Statutory Grants

3,549

4,058

9,094

8,108

2,570

600

51,144

52,990

37,023

37,023

b)Grants for relief on account of Natural Calamities

1,839

–

8,487

8,911

9,357

7,841

24,306

17,288

22,917

14,295

c)Others

21,073

12,771

27,895

36,200

84,156

1,20,573

4,520

2,76,012

2,25,340

2,62,945

See 'Notes to Appendix I'.