(Rs. lakh)

Items

Andhra

Arunachal

Assam

Bihar

Goa

Gujarat

Haryana

Himachal

Jammu &

Pradesh

Pradesh

Pradesh

Kashmir

1

2

3

4

5

6

7

8

9

10

TOTAL REVENUES (I+II)

825,045

54,642

331,746

662,912

46,377

703,001

348,145

146,512

222,733

I.

TAX REVENUES (A+B)

551,976

12,153

139,019

424,488

26,612

492,481

187,136

54,525

73,312

A. State’s own Tax Revenue (1 to 3)

383,293

363

61,281

174,840

18,772

394,172

158,891

25,574

22,465

1. Taxes on Income (i+ii)

3,839

–

7,110

1

–

4,439

–

–

–

(i)

Agricultural Income Tax

–

–

5,075

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

3,839

–

2,035

1

–

4,439

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

29,057

41

9,072

22,953

1,079

27,035

12,099

1,120

606

(i)

Land Revenue

6,224

33

7,467

2,481

148

5,916

135

101

63

(ii)

Stamps and Registration fees

22,287

8

1,605

20,472

931

21,077

11,964

1,019

513

(iii)

Urban Immovable Property Tax

546

–

–

–

–

42

–

–

30

3. Taxes on commodities and services (i to vii)

350,397

322

45,099

151,886

17,693

362,698

146,792

24,454

21,859

(i)

Sales Tax (a to f)

232,386

70

36,888

113,749

13,551

277,103

76,851

9,388

8,697

a) State Sales Tax

195,999

70

36,888

80,347

12,161

176,244

51,267

7,421

8,697

b) Central Sales Tax

36,377

–

–

33,402

1,331

46,030

25,582

1,120

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

44,907

–

847

–

d) Surcharge on Sales Tax

–

–

–

–

–

154

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

9,641

–

–

–

f) Other Receipts

10

–

–

–

59

127

2

–

–

(ii)

State Excise

75,942

145

2,307

14,723

2,110

1,842

43,176

8,353

6,233

(iii)

Taxes on Vehicles

30,049

66

2,922

17,500

854

17,469

5,217

1,156

779

(iv)

Taxes on Goods and Passengers

19

–

1,603

1,100

250

11,744

16,152

3,521

5,465

(v)

Taxes and Duties on Electricity

4,603

–

163

3,000

–

46,553

3,906

211

525

(vi)

Entertainment Tax

4,276

–

1,216

1,339

928

3,601

851

56

–

(vii)

Other Taxes and Duties

3,122

41

–

475

–

4,386

639

1,769

160

B. Share in Central Taxes (1 to 4)

168,683

11,790

77,738

249,648

7,840

98,309

28,245

28,951

50,847

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

63,748

616

21,540

96,249

945

39,548

9,553

4,596

5,492

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

104,935

11,174

56,198

153,399

6,895

58,761

18,692

24,355

45,355

II.

NON-TAX REVENUE (C+D)

273,069

42,489

192,727

238,424

19,765

210,520

161,009

91,987

149,421

C. State’s own Non-Tax Revenue (1 to 6)

135,143

8,517

34,899

88,684

13,612

139,878

134,055

12,061

13,505

1. Interest Receipts

70,553

409

238

3,257

270

77,753

11,653

322

8,178

2. Dividends and Profits

25

1

8

29

39

2,126

95

19

–

3. General Services

5,286

2,452

1,934

2,347

386

5,334

86,272

1,694

758

of which: State lotteries

–

–

638

–

–

–

84,016

474

–

4. Social Services (i to viii)

7,101

129

675

3,147

1,294

6,993

4,022

819

263

(i)

Education, Sports, Art and Culture

3,005

76

126

527

38

1,809

1,207

219

19

(ii)

Medical, Public Health and Family Welfare

1,937

5

297

1,064

150

3,240

1,250

225

116

(iii)

Housing

127

9

65

105

19

298

84

50

39

(iv)

Urban Development

117

–

1

22

–

479

310

3

–

(v)

Labour and Employment

1,152

1

113

270

16

422

117

16

4

(vi)

Social Security and Welfare

89

23

39

892

3

195

152

57

27

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

674

15

34

267

1,068

550

902

249

58

5. Fiscal Services

–

–

–

–

–

55

–

–

–

6. Economic Services (i to xvii)

52,178

5,526

32,044

79,904

11,623

47,617

32,013

9,207

4,306

(i)

Crop Husbandry

245

76

109

293

75

389

219

201

59

(ii)

Animal Husbandry

112

99

21

80

69

137

298

100

148

(iii)

Fisheries

176

7

118

360

24

196

45

40

11

(iv)

Forestry and Wildlife

7,044

3,965

2,369

7,000

115

1,523

1,185

6,536

3,256

(v)

Plantations

–

–

1

21

–

–

–

1

–

(vi)

Co-operation

883

4

30

819

11

796

282

392

5

(vii)

Other Agricultural Programmes

2

10

24

52

7

6

269

1

1

(viii)

Major and Medium Irrigation projects

7,679

–

17

1,500

18

3,099

2,038

–

41

(ix)

Minor Irrigations

1,049

22

12

315

16

213

6

10

12

(x)

Power

1,881

569

–

–

9,939

18

–

657

500

(xi)

Petroleum

–

–

25,232

–

–

1

–

–

–

(xii)

Village and Small Industries

427

52

133

26

9

88

73

19

47

(xiii)

Industries@

27,574

–

1,027

67,500

929

38,301

1,870

1,022

75

(xiv)

Ports and Light Houses

453

–

–

–

94

–

–

–

–

(xv)

Road Transport

–

410

–

–

–

6

25,299

16

–

(xvi)

Tourism

3

5

21

3

31

–

1

5

5

(xvii)

Others*

4,650

307

2,930

1,935

286

2,844

428

207

146

D. Grants from the Centre (1 to 5)

137,926

33,972

157,828

149,740

6,153

70,642

26,954

79,926

135,916

1. State Plan Schemes

46,207

24,306

125,720

36,537

1,235

20,309

6,502

58,320

92,847

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

3,187

–

–

–

2. Central Plan Schemes

9,561

–

1,021

68

648

–

–

771

10,027

3. Centrally Sponsored Schemes

57,768

2,626

13,237

76,939

855

43,422

16,999

8,524

734

4. NEC/ Special Plan Scheme

–

696

1,444

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

24,390

6,344

16,406

36,196

3,415

6,911

3,453

12,311

32,308

a)

Statutory Grants

13,943

6,148

12,461

33,158

3,308

1,005

280

9,847

29,723

b)

Grants for relief on account

of Natural Calamities

–

–

–

2,625

75

1,594

–

2,025

–

c)

Others

10,447

196

3,945

413

32

4,312

3,173

439

2,585

See ‘Notes on Tables’.

TABLE 20.4 : DETAILS OF REVENUE RECEIPTS : 1993-94 (Contd.)

(Rs.lakh)

Items

Karnataka

Kerala

Madhya

Mahara-

Manipur Meghalaya

Mizoram

Nagaland

Orissa

Pradesh

shtra

1

11

12

13

14

15

16

17

18

19

TOTAL REVENUES (I+II)

632,465

392,205

706,979

1,298,679

57,852

50,079

50,268

63,244

320,778

I.

TAX REVENUES (A+B)

482,975

309,605

435,833

923,756

18,002

17,576

14,721

19,264

192,774

A. State’s own Tax Revenue (1 to 3)

381,234

234,487

267,711

769,620

1,852

4,793

465

1,825

85,989

1. Taxes on Income (i+ii)

8,700

2,088

402

25,329

331

83

100

230

–

(i)

Agricultural Income Tax

901

2,088

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

7,799

–

402

25,329

331

83

100

230

–

2. Taxes on Property and Capital

transactions (i to iii)

25,692

25,861

22,042

68,958

130

115

49

23

7,945

(i)

Land Revenue

1,607

1,979

3,147

7,691

46

21

46

10

3,146

(ii)

Stamps and Registration fees

24,085

23,016

18,895

61,266

84

94

3

13

4,799

(iii)

Urban Immovable Property Tax

–

866

–

1

–

–

–

–

–

3. Taxes on commodities and services (i to vii)

346,842

206,538

245,267

675,333

1,391

4,595

316

1,572

78,044

(i)

Sales Tax (a to f)

227,790

153,324

121,406

474,078

1,058

1,971

142

1,200

51,433

a) State Sales Tax

191,646

137,551

92,232

318,744

1,058

1,971

142

1,200

51,018

b) Central Sales Tax

36,144

12,803

29,104

83,123

–

–

–

–

415

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

55,819

–

–

–

–

–

d) Surcharge on Sales Tax

–

1

–

1

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

2,969

70

16,391

–

–

–

–

–

(ii)

State Excise

63,907

33,095

50,146

90,316

81

2,074

77

97

7,618

(iii)

Taxes on Vehicles

25,978

15,106

21,008

27,048

129

252

56

255

8,643

(iv)

Taxes on Goods and Passengers

13,268

5

21,797

25,165

38

119

29

–

1

(v)

Taxes and Duties on Electricity

7,068

4,446

28,629

33,666

–

1

–

–

9,846

(vi)

Entertainment Tax

5,932

20

–

9,361

–

–

–

–

–

(vii)

Other Taxes and Duties

2,899

542

2,281

15,699

85

178

12

20

503

B. Share in Central Taxes (1 to 4)

101,741

75,118

168,122

154,136

16,150

12,783

14,256

17,439

106,785

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

38,315

28,987

63,709

63,760

1,359

1,600

588

741

33,525

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

63,426

46,131

104,413

90,376

14,791

11,183

13,668

16,698

73,260

II.

NON-TAX REVENUE (C+D)

149,490

82,600

271,146

374,923

39,850

32,503

35,547

43,980

128,004

C. State’s own Non-Tax Revenue (1 to 6)

73,357

32,322

140,373

238,301

2,797

2,840

3,122

2,392

41,545

1. Interest Receipts

33,777

2,760

21,596

92,861

190

177

32

145

8,769

2. Dividends and Profits

451

393

80

273

1

1

–

–

61

3. General Services

6,949

8,906

8,400

23,008

892

677

1,177

405

4,149

of which: State lotteries

2,238

6,283

–

3,500

643

–

–

–

–

4. Social Services (i to viii)

5,303

4,188

5,148

14,889

176

100

216

84

2,807

(i)

Education, Sports, Art and Culture

1,767

2,176

501

2,323

54

39

44

18

952

(ii)

Medical, Public Health and Family Welfare

2,271

1,539

975

5,813

18

28

12

5

530

(iii)

Housing

460

86

432

1,587

16

13

35

28

487

(iv)

Urban Development

30

177

211

1,238

–

1

–

–

30

(v)

Labour and Employment

290

153

212

754

1

1

–

5

43

(vi)

Social Security and Welfare

149

24

634

1,805

–

2

2

2

84

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

336

33

2,183

1,369

87

16

123

26

681

5. Fiscal Services

–

–

–

–

–

–

–

–

–

6. Economic Services (i to xvii)

26,877

16,075

105,149

107,270

1,538

1,885

1,697

1,758

25,759

(i)

Crop Husbandry

501

758

631

1,476

20

108

65

10

302

(ii)

Animal Husbandry

151

350

239

269

22

71

76

13

80

(iii)

Fisheries

255

103

177

150

5

2

2

2

133

(iv)

Forestry and Wildlife

9,198

10,296

49,212

13,605

289

404

113

350

9,947

(v)

Plantations

–

–

–

–

11

–

–

–

–

(vi)

Co-operation

995

752

915

2,942

5

6

3

1

164

(vii)

Other Agricultural Programmes

–

5

242

67

1

65

3

26

138

(viii)

Major and Medium Irrigation projects

1,355

236

2,324

7,829

46

–

–

–

550

(ix)

Minor Irrigations

70

48

898

1,108

2

2

2

2

86

(x)

Power

3,910

–

14

5,191

896

–

884

914

38

(xi)

Petroleum

–

–

–

6

–

–

–

–

–

(xii)

Village and Small Industries

2,159

282

358

155

60

150

9

2

117

(xiii)

Industries@

5,030

506

47,959

14,256

125

931

323

21

13,122

(xiv)

Ports and Light Houses

69

73

–

126

–

–

–

–

166

(xv)

Road Transport

–

–

–

–

–

–

168

400

–

(xvi)

Tourism

86

98

1

53

16

7

7

4

9

(xvii)

Others*

3,098

2,568

2,179

60,037

40

139

42

13

907

D. Grants from the Centre (1 to 5)

76,133

50,278

130,773

136,622

37,053

29,663

32,425

41,588

86,459

1. State Plan Schemes

20,024

24,301

55,320

50,176

23,334

19,889

18,706

25,366

33,430

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

6,715

–

–

–

–

–

2. Central Plan Schemes

7,686

2,700

12,966

11,274

762

1,108

–

–

6,384

3. Centrally Sponsored Schemes

39,068

19,123

54,111

58,867

2,515

2,479

4,456

4,015

30,999

4. NEC/ Special Plan Scheme

–

–

–

–

914

864

1,147

1,039

–

5. Non-Plan Grants (a to c)

9,355

4,154

8,376

16,305

9,528

5,323

8,116

11,168

15,646

a)

Statutory Grants

544

629

909

3,585

7,332

5,020

7,643

9,129

10,181

b)

Grants for relief on account

of Natural Calamities

2,025

1,162

2,915

–

–

–

112

–

2,978

c)

Others

6,786

2,363

4,552

12,720

2,196

303

361

2,039

2,487

TABLE 20.4 : DETAILS OF REVENUE RECEIPTS : 1993-94 (Concld.)

(Rs. lakh)

Items

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar

West

NCT

All States

Pradesh

Bengal

Delhi

1

20

21

22

23

24

25

26

27

28

TOTAL REVENUES (I+II)

327,663

559,692

22,493

806,615

64,274

1,213,142

592,142

56,689

1,0556,372

I.

TAX REVENUES (A+B)

252,844

310,436

5,692

635,399

25,642

768,408

452,240

55,020

6,881,889

A. State’s own Tax Revenue (1 to 3)

214,964

195,022

1,430

480,137

3,712

413,201

291,294

55,020

4,642,407

1. Taxes on Income (i+ii)

–

–

–

1,277

481

–

10,559

–

64,969

(i)

Agricultural Income Tax

–

–

–

1,277

31

–

1,311

–

10,683

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

450

–

9,248

–

54,286

2. Taxes on Property and Capital

transactions (i to iii)

17,653

17,540

57

42,289

341

57,945

40,634

1,984

432,320

(i)

Land Revenue

290

2,279

34

3,187

59

4,777

22,348

5

73,240

(ii)

Stamps and Registration fees

17,363

14,042

23

38,369

282

53,162

18,133

1,979

355,484

(iii)

Urban Immovable Property Tax

–

1,219

–

733

–

6

153

–

3,596

3. Taxes on commodities and services (i to vii)

197,311

177,482

1,373

436,571

2,890

355,256

240,101

53,036

4,145,118

(i)

Sales Tax (a to f)

96,118

105,814

509

320,999

1,940

214,924

181,322

41,090

2,763,801

a) State Sales Tax

68,280

98,862

509

275,807

1,940

160,550

154,049

41,090

2,165,743

b) Central Sales Tax

20,907

6,952

–

44,135

–

14,250

25,543

–

417,218

c) Sales Tax on Motor Spirit and Lubricants

6,931

–

–

–

–

33,658

–

–

142,162

d) Surcharge on Sales Tax

–

–

–

–

–

–

1,688

–

1,844

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

9,641

f) Other Receipts

–

–

–

1,057

–

6,466

42

–

27,193

(ii)

State Excise

76,613

46,112

723

56,882

749

95,704

21,849

9,710

710,584

(iii)

Taxes on Vehicles

14,128

18,063

52

31,370

126

9,849

8,869

1,309

258,253

(iv)

Taxes on Goods and Passengers

2,508

–

–

7,188

–

19,455

18,468

76

147,971

(v)

Taxes and Duties on Electricity

7,304

5,732

–

7,816

–

5,643

3,513

–

172,625

(vi)

Entertainment Tax

–

1,760

–

8,375

61

9,674

4,776

–

52,226

(vii)

Other Taxes and Duties

640

1

89

3,941

14

7

1,304

851

39,658

B. Share in Central Taxes (1 to 4)

37,880

115,414

4,262

155,262

21,930

355,207

160,946

–

2,239,482

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

13,201

37,379

659

61,373

2,335

131,130

61,846

–

782,794

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

24,679

78,035

3,603

93,889

19,595

224,077

99,100

–

1,456,688

II.

NON-TAX REVENUE (C+D)

74,819

249,256

16,801

171,216

38,632

444,734

139,902

1,669

3,674,483

C. State’s own Non-Tax Revenue (1 to 6)

41,406

118,137

2,755

70,389

2,513

171,750

30,861

1,669

1,556,883

1. Interest Receipts

7,400

61,294

91

27,524

161

35,478

7,121

535

472,544

2. Dividends and Profits

314

170

15

1,441

–

483

178

–

6,203

3. General Services

6,754

26,267

874

7,345

275

85,521

5,855

806

294,723

of which: State lotteries

–

17,968

–

1,329

–

77,360

375

–

194,824

4. Social Services (i to viii)

4,564

7,827

32

8,773

160

6,429

5,910

192

91,241

(i)

Education, Sports, Art and Culture

571

387

6

2,482

67

2,994

440

91

21,938

(ii)

Medical, Public Health and Family Welfare

2,104

1,538

14

2,744

23

1,591

4,303

49

31,841

(iii)

Housing

57

104

–

908

16

418

413

30

5,886

(iv)

Urban Development

70

23

–

60

–

5

24

1

2,802

(v)

Labour and Employment

236

66

2

749

8

272

72

11

4,986

(vi)

Social Security and Welfare

840

69

1

1,154

29

445

167

10

6,894

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

686

5,640

9

676

17

704

491

–

16,894

5. Fiscal Services

–

–

–

2

–

2

–

–

59

6. Economic Services (i to xvii)

22,374

22,579

1,743

25,304

1,917

43,837

11,797

136

692,113

(i)

Crop Husbandry

624

126

30

7,584

127

1,561

288

21

15,898

(ii)

Animal Husbandry

260

102

12

414

36

322

165

7

3,653

(iii)

Fisheries

116

198

–

118

72

103

131

2

2,546

(iv)

Forestry and Wildlife

528

1,129

106

5,527

298

12,116

3,244

1

149,356

(v)

Plantations

–

–

126

–

–

–

198

–

358

(vi)

Co-operation

274

333

–

1,285

5