(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)

706,636

50,318

261,323

596,358

38,883

591,108

237,764

105,249

204,894

I.

TAX REVENUES (A+B)

493,474

12,037

110,755

385,190

21,889

426,964

170,881

49,792

70,247

A.

State’s own Tax Revenue (1 to 3)

338,872

445

51,771

156,386

14,353

345,655

144,687

22,167

20,674

1. Taxes on Income (i+ii)

3,383

–

7,983

1

–

4,063

–

–

–

(i)

Agricultural Income Tax

–

–

6,015

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

3,383

–

1,968

1

–

4,063

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

24,860

114

4,977

19,983

612

23,084

10,607

1,111

530

(i)

Land Revenue

6,536

103

3,622

1,983

87

4,600

135

159

64

(ii)

Stamps and Registration fees

17,863

11

1,355

18,000

525

18,456

10,472

952

441

(iii)

Urban Immovable Property Tax

461

–

–

–

–

28

–

–

25

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

310,629

331

38,811

136,402

13,741

318,508

134,080

21,056

20,144

(i)

Sales Tax (a to f)

184,982

50

32,264

103,404

10,411

230,058

67,641

7,520

7,695

a) State Sales Tax

152,776

50

32,264

73,041

9,405

145,673

45,473

5,940

7,695

b) Central Sales Tax

32,190

–

–

30,363

964

41,713

22,106

804

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

34,566

–

696

–

d) Surcharge on Sales Tax

–

–

–

–

–

1,065

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

6,728

–

–

–

f) Other Receipts

16

–

–

–

42

313

62

80

–

(ii)

State Excise

92,280

193

1,874

12,965

1,908

1,485

39,384

7,578

5,925

(iii)

Taxes on Vehicles

22,180

52

1,919

15,711

673

14,502

7,115

988

899

(iv)

Taxes on Goods and Passengers

6

–

1,396

–

202

12,156

14,102

2,863

5,020

(v)

Taxes and Duties on Electricity

4,513

–

182

2,527

–

54,419

4,343

527

450

(vi)

Entertainment Tax

4,872

–

1,176

1,339

80

2,936

880

50

–

(vii)

Other Taxes and Duties

1,796

36

–

456

467

2,952

615

1,530

155

B.

Share in Central Taxes (1 to 4)

154,602

11,592

58,984

228,804

7,536

81,309

26,194

27,625

49,573

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

49,744

397

13,729

75,307

651

27,595

7,565

3,612

4,189

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

104,858

11,195

45,255

153,497

6,885

53,714

18,629

24,013

45,384

II.

NON-TAX REVENUE (C+D)

213,162

38,281

150,568

211,168

16,994

164,144

66,883

55,457

134,647

C.

State’s own Non-Tax Revenue (1 to 6)

107,853

5,384

46,051

77,768

10,530

115,797

46,027

6,678

11,367

1. Interest Receipts

57790

292

248

723

331

43,837

9,509

449

4,970

2. Dividends and Profits

28

1

9

15

40

5,676

85

22

–

3. General Services

5273

662

1,363

1,643

327

5,170

5,309

1,583

815

of which: State lotteries

–

–

286

–

153

–

3,351

847

–

4. Social Services (i to viii)

5,373

110

675

2,789

963

5,300

2,904

756

219

(i)

Education, Sports, Art and Culture

2,621

54

146

528

33

1,613

1,069

192

20

(ii)

Medical, Public Health and Family Welfare

1406

7

248

1,052

86

2,075

625

217

90

(iii)

Housing

93

7

62

69

18

263

79

–

47

(iv)

Urban Development

84

–

3

21

–

150

460

4

–

(v)

Labour and Employment

479

4

105

222

17

377

112

13

5

(vi)

Social Security and Welfare

126

26

87

579

3

171

204

70

2

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

564

12

24

318

806

651

355

260

55

5. Fiscal Services

–

–

–

–

–

6

–

–

–

6. Economic Services (i to xvii)

39,389

4,319

43,756

72,598

8,869

55,808

28,220

3,868

5,363

(i)

Crop Husbandry

222

147

153

277

93

–

168

185

61

(ii)

Animal Husbandry

109

85

36

75

32

–

467

86

159

(iii)

Fisheries

139

8

97

300

12

–

57

42

9

(iv)

Forestry and Wildlife

9,648

2,848

1,913

6,856

129

–

1,086

2,343

4,117

(v)

Plantations

–

–

–

32

–

–

–

–

–

(vi)

Co-operation

875

2

14

669

8

–

244

131

3

(vii)

Other Agricultural Programmes

4

10

31

51

4

–

325

1

1

(viii)

Major and Medium Irrigation projects

6,572

–

20

1,800

65

–

1,796

–

41

(ix)

Minor Irrigations

1,049

42

11

236

11

–

6

7

14

(x)

Power

1,852

291

–

–

7,300

–

–

22

650

(xi)

Petroleum

–

–

38,376

–

–

–

–

–

–

(xii)

Village and Small Industries

62

50

294

32

9

93

77

15

56

(xiii)

Industries@

15,218

387

711

60,655

880

47,953

1,560

859

90

(xiv)

Ports and Light Houses

340

–

–

–

56

–

–

–

–

(xv)

Road Transport

–

369

–

–

–

3

22,034

7

–

(xvi)

Tourism

3

2

19

3

29

–

3

8

5

(xvii)

Others*

3,296

78

2,081

1,612

241

7,759

397

162

157

D.

Grants from the Centre (1 to 5)

105,309

32,897

104,517

133,400

6,464

48,347

20,856

48,779

123,280

1. State Plan Schemes

36,033

24,387

74,085

33,168

1,660

18,472

4,936

29,827

66,634

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

9,010

–

5,444

893

797

–

–

1,056

10,811

3. Centrally Sponsored Schemes

41,865

1,597

8,432

67,670

560

19,420

12,082

6,418

703

4. NEC/ Special Plan Scheme

–

664

36

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

18,401

6,249

16,520

31,669

3,447

10,455

3,838

11,478

45,132

a)

Statutory Grants

12,739

6,076

14,642

28,438

3,320

857

284

10,465

41,521

b)

Grants for relief on account

of Natural Calamities

–

–

–

2,625

75

6,398

1,275

–

–

c)

Others

5,662

173

1,878

606

52

3,200

2,279

1,013

3,611

See ‘Notes on Tables’.

TABLE 20.3 : DETAILS OF REVENUE RECEIPTS : 1992-93 (Contd.)

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)

542,166

331,873

644,259

1,081,821

47,997

42,850

42,137

51,420

291,316

I.

TAX REVENUES (A+B)

402,978

257,392

387,325

795,757

17,364

16,982

14,573

19,033

175,678

A.

State’s own Tax Revenue (1 to 3)

309,781

188,697

233,362

656,093

1,532

4,418

445

1,738

76,190

1. Taxes on Income (i+ii)

7,193

1,252

216

23,585

282

38

95

202

–

(i)

Agricultural Income Tax

1,086

1,252

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

6,107

–

216

23,585

282

38

95

202

–

2. Taxes on Property and Capital

transactions (i to iii)

24,116

20,905

19,709

55,609

158

83

33

21

6,780

(i)

Land Revenue

1,678

1,185

2,855

7,166

63

14

32

9

2,716

(ii)

Stamps and Registration fees

22,438

18,961

16,852

48,440

95

69

1

12

4,064

(iii)

Urban Immovable Property Tax

–

759

2

3

–

–

–

–

–

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

278,472

166,540

213,437

576,899

1,092

4,297

317

1,515

69,410

(i)

Sales Tax (a to f)

177,580

130,559

105,198

414,120

797

1,963

152

1,190

45,200

a) State Sales Tax

136,864

121,398

79,988

273,598

797

796

152

1,190

43,374

b) Central Sales Tax

40,716

9,135

25,116

74,895

–

995

–

–

1,826

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

60,486

–

172

–

–

–

d) Surcharge on Sales Tax

–

23

–

26

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

3

94

5,115

–

–

–

–

–

(ii)

State Excise

51,533

22,221

44,424

68,974

58

1,825

77

90

6,277

(iii)

Taxes on Vehicles

22,051

11,189

20,366

23,595

124

258

57

215

7,713

(iv)

Taxes on Goods and Passengers

10,984

1

11,558

20,860

37

102

28

–

1

(v)

Taxes and Duties on Electricity

8,585

2,215

29,496

27,633

–

58

–

–

9,734

(vi)

Entertainment Tax

4,964

16

–

7,959

–

54

–

–

485

(vii)

Other Taxes and Duties

2,775

339

2,395

13,758

76

37

3

20

–

B.

Share in Central Taxes (1 to 4)

93,197

68,695

153,963

139,664

15,832

12,564

14,128

17,295

99,488

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

29,857

22,594

49,573

49,607

1,028

1,264

437

583

26,235

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

63,340

46,101

104,390

90,057

14,804

11,300

13,691

16,712

73,253

II.

NON-TAX REVENUE (C+D)

139,188

74,481

256,934

286,064

30,633

25,868

27,564

32,387

115,638

C.

State’s own Non-Tax Revenue (1 to 6)

80,254

27,940

144,023

193,295

2,183

1,808

3,132

2,723

38,815

1. Interest Receipts

35,694

2,310

34,187

82,800

88

332

39

55

5,826

2. Dividends and Profits

328

386

298

560

1

–

–

5

116

3. General Services

16,286

8,778

6,892

20,275

911

367

1,477

800

4,629

of which: State lotteries

10,226

5,728

–

3,700

610

–

–

–

–

4. Social Services (i to viii)

3,988

3,433

5,309

11,524

149

234

202

70

2,785

(i)

Education, Sports, Art and Culture

1,852

1,711

615

1,661

48

172

28

13

1,085

(ii)

Medical, Public Health and Family Welfare

1,155

1,270

1,411

3,996

22

29

17

4

482

(iii)

Housing

306

82

420

1,579

22

15

124

28

461

(iv)

Urban Development

5

159

118

1,603

–

–

–

–

7

(v)

Labour and Employment

281

126

218

705

1

1

–

5

47

(vi)

Social Security and Welfare

231

53

849

1,534

2

2

4

–

82

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

158

32

1,678

446

54

15

29

20

621

5. Fiscal Services

–

–

2

1

–

–

–

–

–

6. Economic Services (i to xvii)

23,958

13,033

97,335

78,135

1,034

875

1,414

1,793

25,459

(i)

Crop Husbandry

585

541

560

1,682

49

81

63

10

283

(ii)

Animal Husbandry

175

290

193

288

21

41

44

26

77

(iii)

Fisheries

123

183

117

129

5

2

2

1

80

(iv)

Forestry and Wildlife

6,909

7,871

40,009

11,414

334

184

120

540

10,400

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

842

684

1,054

3,223

3

23

3

1

133

(vii)

Other Agricultural Programmes

2

3

398

32

2

21

9

–

212

(viii)

Major and Medium Irrigation projects

1,645

144

2,548

4,577

18

–

–

–

1,378

(ix)

Minor Irrigations

111

51

1,102

1,140

1

1

8

3

74

(x)

Power

3,667

–

1

5,196

490

–

930

826

222

(xi)

Petroleum

–

–

–

–

–

–

–

–

–

(xii)

Village and Small Industries

2,135

141

828

46

10

10

11

3

119

(xiii)

Industries@

4,115

1,412

48,312

11,373

3

–

5

1

11,759

(xiv)

Ports and Light Houses

98

77

–

78

–

–

–

–

166

(xv)

Road Transport

–

–

–

7

–

–

148

376

–

(xvi)

Tourism

136

151

1

–

39

–

5

4

7

(xvii)

Others*

3,415

1,485

2,212

38,950

59

512

66

2

549

D.

Grants from the Centre (1 to 5)

58,934

46,541

112,911

92,769

28,450

24,060

24,432

29,664

76,823

1. State Plan Schemes

17,605

20,483

44,329

25,567

18,009

15,434

14,977

16,735

27,750

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

1,754

–

–

–

–

–

2. Central Plan Schemes

5,219

5,359

12,957

8,585

626

391

–

–

6,792

3. Centrally Sponsored Schemes

28,302

15,462

45,762

45,231

1,792

1,611

816

2,908

27,200

4. NEC/ Special Plan Scheme

–

–

–

–

–

949

897

–

–

5. Non-Plan Grants (a to c)

7,808

5,237

9,863

13,386

8,023

5,675

7,742

10,021

15,081

a)

Statutory Grants

575

554

1,110

3,496

7,895

5,308

7,616

9,488

10,493

b)

Grants for relief on account

of Natural Calamities

3,037

3,488

2,775

3,300

–

1

75

–

2,978

c)

Others

4,196

1,195

5,978

6,590

128

366

51

533

1,610

TABLE 20.3 : DETAILS OF REVENUE RECEIPTS : 1992-93 (Concld.)

(Rs. lakh)

Items

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar

West

All States

Pradesh

Bengal

1

20

21

22

23

24

25

26

27

TOTAL REVENUES (I+II)

278,693

488,747

20,932

701,633

60,411

1,167,618

522,707

9,109,113

I.

TAX REVENUES (A+B)

210,777

280,770

5,233

558,174

24,825

728,494

408,258

6,044,842

A.

State’s own Tax Revenue (1 to 3)

175,875

173,429

1,162

416,206

3,374

388,634

260,882

3,986,828

1. Taxes on Income (i+ii)

–

–

–

2,004

434

182

9,316

60,229

(i)

Agricultural Income Tax

–

–

–

2,004

22

4

735

11,118

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

412

178

8,581

49,111

2. Taxes on Property and Capital

transactions (i to iii)

14,715

15,916

17

31,530

324

52,257

34,524

362,575

(i)

Land Revenue

365

3,009

5

1,930

47

6,031

17,275

61,669

(ii)

Stamps and Registration fees

14,350

11,830

12

29,182

277

46,047

17,105

297,810

(iii)

Urban Immovable Property Tax

–

1,077

–

418

–

179

144

3,096

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

161,160

157,513

1,145

382,672

2,616

336,195

217,042

3,564,024

(i)

Sales Tax (a to f)

80,767

92,613

398

274,312

1,681

202,102

162,242

2,334,899

a) State Sales Tax

53,852

86,050

398

238,470

1,681

151,157

101,661

1,763,743

b) Central Sales Tax

20,560

6,558

–

35,841

–

14,244

59,127

417,153

c) Sales Tax on Motor Spirit and Lubricants

6,355

–

–

–

–

30,130

–

132,405

d) Surcharge on Sales Tax

–

–

–

–

–

–

1,451

2,565

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

6,728

f) Other Receipts

–

5

–

1

–

6,571

3

12,305

(ii)

State Excise

59,278

41,415

611

56,486

724

88,472

20,419

626,476

(iii)

Taxes on Vehicles

4,883

16,851

47

29,297

143

10,296

8,318

219,442

(iv)

Taxes on Goods and Passengers

8,948

–

–

4,362

-

19,512

15,709

127,847

(v)

Taxes and Duties on Electricity

6,634

5,013

–

6,917

-

6,357

5,183

174,786

(vi)

Entertainment Tax

605

1,621

–

7,721

54

8,117

4,041

46,970

(vii)

Other Taxes and Duties

45

–

89

3,577

14

1,339

1,130

33,604

B.

Share in Central Taxes (1 to 4)

34,902

107,341

4,071

141,968

21,451

339,860

147,376

2,058,014

1. Corporation Tax

–

–

–

–

–

–

–

–

2. Income Tax

10,333

29,351

465

48,119

1,842

115,755

48,363

618,195

3. Estate Duty

–

–

–

–

–

–

–

–

4. Union Excise Duties

24,569

77,990

3,606

93,849

19,609

224,105

99,013

1,439,819

II.

NON-TAX REVENUE (C+D)

67,916

207,977

15,699

143,459

35,586

439,124

114,449

3,064,271

C.

State’s own Non-Tax Revenue (1 to 6)

32,875

100,504

3,092

61,279

2,135

142,090

24,785

1,288,388

1. Interest Receipts

7,130

49,693

130

21,119

45

31,771

4,444

393,812

2. Dividends and Profits

559