(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)

534,718

35,822

177,665

432,162

28,255

337,927

191,342

80,663

115,781

I.

TAX REVENUES (A+B)

379,434

8,473

90,778

275,735

13,802

268,009

125,544

34,886

48,774

A. State’s own Tax Revenue

(1 to 3)

264,725

265

42,014

114,150

8,473

239,983

106,954

16,090

16,312

1. Taxes on Income (i+ii)

2,755

–

10,811

1

–

3,806

–

–

2,864

(i)

Agricultural Income Tax

–

–

9,020

–

–

–

–

–

2,864

(ii)

Taxes on Professions, Trades,

Callings and Employment

2,755

–

1,791

1

–

3,806

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

17,995

34

2,335

11,246

451

15,966

10,244

628

384

(i)

Land Revenue

2,870

27

1,323

2,000

84

3,419

94

80

65

(ii)

Stamps and Registration fees

14,752

7

1,012

9,246

367

12,526

10,150

548

301

(iii)

Urban Immovable Property Tax

373

–

–

–

–

21

–

–

18

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

243,975

231

28,868

102,903

8,022

220,211

96,710

15,462

13,064

(i)

Sales Tax (a to f)

142,551

32

24,349

80,040

5,871

173,998

49,470

6,211

4,673

a) State Sales Tax

119,877

32

24,349

58,524

5,300

113,125

31,696

5,109

4,253

b) Central Sales Tax

22,678

–

–

21,516

528

30,976

17,774

691

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

25,137

–

411

420

d) Surcharge on Sales Tax

–

–

–

–

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

4,788

–

–

–

f) Other Receipts

-4

–

–

–

43

-28

–

–

–

(ii)

State Excise

72,798

131

1,304

10,800

1,262

1,200

28,635

5,421

3,824

(iii)

Taxes on Vehicles

18,579

42

1,274

8,500

450

9,575

3,578

659

451

(iv)

Taxes on Goods and Passengers

114

1

679

–

183

10,551

10,210

2,213

3,566

(v)

Taxes and Duties on Electricity

4,037

1

186

2,052

–

18,739

3,436

181

400

(vi)

Entertainment Tax

3,798

–

1,076

1,258

74

3,124

783

88

–

(vii)

Other Taxes and Duties

2,098

24

–

253

182

3,024

598

689

150

B. Share in Central Taxes (1 to 4)

114,709

8,208

48,764

161,585

5,329

28,026

18,590

18,796

32,462

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

33,821

301

10,841

51,168

453

9,636

5,126

2,242

–

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

80,888

7,907

37,923

110,417

4,876

18,390

13,464

16,554

32,462

II.

NON-TAX REVENUE (C+D)

155,284

27,349

86,887

156,427

14,453

69,918

65,798

45,777

67,007

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

77,665

4,084

27,753

76,523

6,969

40,336

51,110

5,931

6,953

1. Interest Receipts

45,917

168

140

656

554

7,982

12,705

595

3,120

2. Dividends and Profits

240

2

6

5

30

546

39

4

–

3. General Services

4,243

910

774

1,569

267

4,491

15,178

1,416

683

of which: State lotteries

–

–

26

–

125

–

13

542

–

4. Social Services (i to viii)

4,233

84

626

2,468

642

4,569

2,047

490

197

(i)

Education, Sports, Art and Culture

1,776

46

170

509

34

1,161

889

160

9

(ii)

Medical, Public Health and Family Welfare

1,085

3

187

898

84

2,107

635

146

51

(iii)

Housing

80

7

50

61

16

254

51

40

27

(iv)

Urban Development

64

–

5

20

–

132

74

–

–

(v)

Labour and Employment

443

–

90

162

9

321

102

7

5

(vi)

Social Security and Welfare

213

16

45

525

3

135

137

33

32

(vii)

Water Supply and Sanitation

–

12

–

–

–

–

–

–

–

(viii)

Others

572

–

79

293

496

459

159

104

73

5. Fiscal Services

–

–

–

–

–

1

–

–

–

6. Economic Services (i to xvii)

23,032

2,920

26,207

71,825

5,476

22,747

21,141

3,426

2,953

(i)

Crop Husbandry

146

72

130

252

56

523

210

175

59

(ii)

Animal Husbandry

107

63

43

66

12

146

238

62

91

(iii)

Fisheries

88

8

108

199

14

71

35

47

5

(iv)

Forestry and Wildlife

5,736

2,158

1,529

6,600

80

1,342

861

1,451

2,095

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

538

2

15

586

6

524

122

123

3

(vii)

Other Agricultural Programmes

6

4

24

51

–

139

237

149

–

(viii)

Major and Medium Irrigation projects

4,879

–

26

–

23

2,001

1,731

2

43

(ix)

Minor Irrigations

272

26

15

–

7

152

5

5

11

(x)

Power

2,915

239

–

–

4,631

8

–

–

400

(xi)

Petroleum

–

–

20,765

–

–

1

–

–

–

(xii)

Village and Small Industries

240

35

38

15

9

36

1,369

9

59

(xiii)

Industries@

3,079

90

428

62,931

328

15,761

963

957

–

(xiv)

Ports and Light Houses

206

–

–

–

31

–

–

–

40

(xv)

Road Transport

–

210

–

–

–

1

14,613

11

–

(xvi)

Tourism

2

3

18

3

9

–

141

3

4

(xvii)

Others*

4,818

10

3,068

1,122

270

2,042

616

432

143

D. Grants from the Centre (1 to 5)

77,619

23,265

59,134

79,904

7,484

29,582

14,688

39,846

60,054

1. State Plan Schemes

18,801

14,431

24,755

24,923

2,964

10,424

4,500

21,903

17,007

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

11,435

–

885

364

363

–

–

751

6,736

3. Centrally Sponsored Schemes

26,447

2,193

11,364

25,041

628

16,415

8,410

4,716

–

4. NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

20,936

6,641

22,130

29,576

3,529

2,743

1,778

12,476

36,311

a)

Statutory Grants

16,129

6,485

18,812

25,409

3,386

2,743

246

11,463

33,406

b)

Grants for relief on account

of Natural Calamities

–

–

–

2,625

75

–

–

–

–

c)

Others

4,807

156

3,318

1,542

68

–

1,532

1,013

2,905

See ‘Notes on Tables’.

TABLE 20.1 : DETAILS OF REVENUE RECEIPTS : 1990-91 (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)

389,218

240,293

454,544

869,902

39,570

35,297

46,192

41,669

217,094

I.

TAX REVENUES (A+B)

299,247

182,661

284,414

610,956

12,914

11,637

10,313

14,151

136,288

A. State’s own Tax Revenue (1 to 3)

233,212

134,035

175,479

511,970

1,714

3,601

343

1,773

66,879

1. Taxes on Income (i+ii)

4,745

2,394

4,031

19,071

128

34

63

140

–

(i)

Agricultural Income Tax

723

2,394

–

1

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

4,022

–

4,031

19,070

128

34

63

140

–

2. Taxes on Property and Capital

transactions (i to iii)

15,964

13,702

13,575

34,812

109

74

35

18

11,284

(i)

Land Revenue

1,536

1,112

2,480

6,164

36

4

34

7

8,190

(ii)

Stamps and Registration fees

14,428

12,199

11,090

28,639

73

70

1

11

3,094

(iii)

Urban Immovable Property Tax

–

391

5

9

–

–

–

–

–

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

212,503

117,939

157,873

458,087

1,477

3,493

245

1,615

55,595

(i)

Sales Tax (a to f)

131,692

89,744

79,867

317,442

890

1,746

68

1,300

35,458

a) State Sales Tax

105,093

80,068

59,952

238,587

890

711

68

1,300

33,664

b) Central Sales Tax

22,860

9,667

19,845

62,185

–

939

–

–

1,794

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

11,400

–

96

–

–

–

d) Surcharge on Sales Tax

–

2

–

23

–

–

–

–

–

e) Receipts of Turnover Tax

2,792

–

–

–

–

–

–

–

–

f) Other Receipts

947

7

70

5,247

–

–

–

–

–

(ii)

State Excise

42,969

17,541

30,083

54,231

211

1,257

80

80

4,564

(iii)

Taxes on Vehicles

19,243

7,414

7,495

20,432

148

211

61

210

5,229

(iv)

Taxes on Goods and Passengers

6,549

1

15,247

20,185

47

91

29

–

8

(v)

Taxes and Duties on Electricity

5,272

3,056

23,147

27,750

95

4

–

–

9,875

(vi)

Entertainment Tax

4,201

4

1,873

7,136

–

54

–

–

461

(vii)

Other Taxes and Duties

2,577

179

161

10,911

86

130

7

25

–

B. Share in Central Taxes (1 to 4)

66,035

48,626

108,935

98,986

11,200

8,036

9,970

12,378

69,409

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

20,306

15,365

33,726

33,751

724

584

301

395

16,825

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

45,729

33,261

75,209

65,235

10,476

7,452

9,669

11,983

52,584

II.

NON-TAX REVENUE (C+D)

89,971

57,632

170,130

258,946

26,656

23,660

35,879

27,518

80,806

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

51,720

20,881

84,287

179,419

2,365

1,871

13,286

2,647

20,112

1. Interest Receipts

23,649

2,142

12,651

65,853

24

628

207

50

840

2. Dividends and Profits

282

270

61

875

–

4

–

–

11

3. General Services

5,462

8,383

13,823

28,919

734

359

11,937

590

2,192

of which: State lotteries

1,128

6,556

–

5,240

–

–

–

–

–

4. Social Services (i to viii)

2,937

3,110

3,919

8,789

128

109

94

68

2,243

(i)

Education, Sports, Art and Culture

985

1,847

405

1,926

60

31

9

18

1,124

(ii)

Medical, Public Health and Family Welfare

1,094

890

845

3,073

18

39

12

3

328

(iii)

Housing

331

72

367

485

20

27

22

25

113

(iv)

Urban Development

2

80

45

857

–

–

2

–

10

(v)

Labour and Employment

159

158

113

770

–

1

1

4

31

(vi)

Social Security and Welfare

229

30

722

1,306

4

2

–

–

44

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

137

33

1,422

372

26

9

48

18

593

5. Fiscal Services

–

–

–

2

–

–

–

–

–

6. Economic Services (i to xvii)

19,390

6,976

53,833

74,981

1,479

771

1,048

1,939

14,826

(i)

Crop Husbandry

481

483

589

813

15

63

53

8

196

(ii)

Animal Husbandry

111

236

172

325

9

28

71

25

80

(iii)

Fisheries

80

125

76

86

8

1

2

1

64

(iv)

Forestry and Wildlife

5,818

3,733

37,311

15,695

98

204

160

500

10,908

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

572

736

655

2,116

4

15

1

1

61

(vii)

Other Agricultural Programmes

–

3

259

51

1

29

1

30

114

(viii)

Major and Medium Irrigation projects

1,689

207

1,584

1,817

40

–

–

–

445

(ix)

Minor Irrigations

69

102

403

611

5

2

4

2

80

(x)

Power

416

–

3

5,185

1,245

–

555

988

26

(xi)

Petroleum

–

–

–

–

–

–

–

–

–

(xii)

Village and Small Industries

5,025

136

218

144

11

9

12

2

23

(xiii)

Industries@

2,581

155

10,647

3,358

7

343

1

1

2,308

(xiv)

Ports and Light Houses

65

56

–

93

–

–

–

–

33

(xv)

Road Transport

–

–

–

–

–

–

131

314

1

(xvi)

Tourism

52

71

–

10

16

–

4

6

3

(xvii)

Others*

2,431

933

1,916

44,677

20

77

53

61

484

D. Grants from the Centre (1 to 5)

38,251

36,751

85,843

79,527

24,291

21,789

22,593

24,871

60,694

1. State Plan Schemes

8,987

9,553

33,433

16,860

14,340

12,456

12,429

11,208

14,279

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

4,462

1,695

10,103

6,713

551

1,548

518

–

5,048

3. Centrally Sponsored Schemes

20,451

13,214

33,089

39,618

1,535

1,293

2,096

3,740

20,825

4. NEC/ Special Plan Scheme

–

–

–

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

4,351

12,289

9,218

16,336

7,865

6,492

7,550

9,923

20,542

a)

Statutory Grants

530

6,396

2,214

8,357

7,492

5,894

7,475

9,301

396

b)

Grants for relief on account

of Natural Calamities

2,025

2,325

2,775

3,300

75

87

75

–

5,713

c)

Others

1,796

3,568

4,229

4,679

298

511

–

622

14,433

TABLE 20.1 : DETAILS OF REVENUE RECEIPTS : 1990-91 (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)

197,569

364,789

15,952

508,788

49,533

831,010

410,923

6,646,678

I.

TAX REVENUES (A+B)

153,965

197,537

3,650

412,697

18,215

546,777

317,773

4,458,630

A. State’s own Tax Revenue (1 to 3)

129,141

121,650

1,132

312,405

2,602

316,212

213,369

3,034,483

1. Taxes on Income (i+ii)

–

–

–

1,797

348

5

10,382

63,375

(i)

Agricultural Income Tax

–

–

–

1,797

9

–

2,999

19,807

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

339

5

7,383

43,568

2. Taxes on Property and Capital

transactions (i to iii)

11,302

12,850

45

24,415

291

39,939

36,460

274,158

(i)

Land Revenue

263

3,633

28

1,443

67

3,965

21,806

60,730

(ii)

Stamps and Registration fees

11,039

8,347

17

22,639

224

35,973

14,478

211,231

(iii)

Urban Immovable Property Tax

–

870

–

333

–

1

176

2,197

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

117,839

108,800

1,087

286,193

1,963

276,268

166,527

2,696,950

(i)

Sales Tax (a to f)

56,972

65,396

308

206,594

1,334

168,037

122,660

1,766,703

a) State Sales Tax

37,181

61,658

308

178,785

1,334

11,998

96,745

1,270,607

b) Central Sales Tax

15,299

3,717

–

27,808

–

128,608

24,697

411,582

c) Sales Tax on Motor Spirit and Lubricants

4,492

–

–

–

–

21,197

–

63,153

d) Surcharge on Sales Tax

–

–

–

–

–

6,234

1,140

7,399

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

7,580

f) Other Receipts

–

21

–

1

–

–

78

6,382

(ii)

State Excise

43,578

26,046

643

43,486

463

72,479

16,429

479,515

(iii)

Taxes on Vehicles

3,743

10,751

37

22,734

93

8,542

7,176

156,627

(iv)

Taxes on Goods and Passengers

6,995

4

–

2,257

–

15,169

12,082

106,181

(v)

Taxes and Duties on Electricity

5,964

5,356

–

694

–

5,307

2,939

118,491

(vi)

Entertainment Tax

540

1,247

–

6,989

–

6,714

3,646

43,087

(vii)

Other Taxes and Duties

47

–

78

3,439

73

20

1,595

26,346

B. Share in Central Taxes (1 to 4)

24,824

75,887

2,518

100,292

15,613

230,565

104,404

1,424,147

1. Corporation Tax

–

–

–

–

–

–

–

–

2. Income Tax

7,029

19,928

398

32,680

1,248

69,184

32,865

398,897

3. Estate Duty

–

–

–

–

–

–

–

–

4. Union Excise Duties

17,795