(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)

987,489

75,377

337,574

737,741

81,787

854,405

501,473

175,403

325,641

I.

TAX REVENUES (A+B)

668,311

13,221

161,594

545,873

34,275

646,213

252,943

74,180

92,746

A. State’s own Tax Revenue

(1 to 3)

412,044

767

70,245

197,327

27,170

532,287

216,896

34,152

28,479

1. Taxes on Income (i+ii)

4,246

–

7,693

–

–

4,565

–

–

–

(i)

Agricultural Income Tax

–

–

4,697

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

4,246

–

2,996

–

–

4,565

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

39,964

130

6,193

23,461

2,016

43,353

24,594

1,465

683

(i)

Land Revenue

5,750

98

4,051

2,878

231

7,748

131

87

42

(ii)

Stamps and Registration fees

32,562

32

2,142

20,583

1,785

35,549

24,463

1,378

581

(iii)

Urban Immovable Property Tax

1,652

–

–

–

–

56

–

–

60

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

367,834

637

56,359

173,866

25,154

484,369

192,302

32,687

27,796

(i)

Sales Tax (a to f)

295,451

34

46,405

131,000

19,350

359,336

105,541

12,283

10,758

a) State Sales Tax

243,215

34

46,405

131,000

17,681

229,275

60,338

9,405

10,758

b) Central Sales Tax

52,054

–

–

–

1,584

55,526

45,122

1,761

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

61,042

–

1,117

–

d) Surcharge on Sales Tax

–

–

–

–

–

42

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

13,310

–

–

–

f) Other Receipts

182

–

–

–

85

141

81

–

–

(ii)

State Excise

7,766

449

2,895

18,208

2,695

2,136

55,296

10,550

9,263

(iii)

Taxes on Vehicles

46,143

99

3,998

15,780

1,253

30,569

5,282

1,232

960

(iv)

Taxes on Goods and Passengers

2

–

1,608

611

469

10,730

20,116

4,580

6,100

(v)

Taxes and Duties on Electricity

6,847

–

165

5,772

–

69,558

4,646

1,792

500

(vi)

Entertainment Tax

–

–

1,288

2,495

136

–

–

–

–

(vii)

Other Taxes and Duties

11,625

55

–

–

1,251

12,040

1,421

2,250

215

B. Share in Central Taxes (1 to 4)

256,267

12,454

91,349

348,546

7,105

113,926

36,047

40,028

64,267

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

95,286

1,880

30,271

144,945

2,001

45,798

13,941

7,889

10,940

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

160,981

10,574

61,078

203,601

5,104

68,128

22,106

32,139

53,327

II.

NON-TAX REVENUE (C+D)

319,178

62,156

175,980

191,868

47,512

208,192

248,530

101,223

232,895

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

160,547

8,108

33,560

91,453

40,187

160,117

218,681

11,735

15,798

1. Interest Receipts

71,766

590

244

2,010

341

85,562

25,693

2,537

9,290

2. Dividends and Profits

478

1

3

–

36

3,400

314

20

–

3. General Services

10,012

819

2,521

1,471

22,799

11,344

152,098

2,366

965

of which: State lotteries

–

–

207

–

21,933

–

148,750

1,056

–

4. Social Services (i to viii)

6,185

89

682

2,932

1,920

6,914

5,230

936

297

(i)

Education, Sports, Art and Culture

2,234

55

154

299

97

1,973

1,354

241

21

(ii)

Medical, Public Health and Family Welfare

1,371

5

254

917

219

2,841

1,031

175

157

(iii)

Housing

106

6

77

91

15

329

97

51

23

(iv)

Urban Development

358

–

10

79

–

443

720

14

–

(v)

Labour and Employment

1,332

–

120

201

33

457

211

17

4

(vi)

Social Security and Welfare

81

9

35

933

6

230

283

92

2

(vii)

Water Supply and Sanitation

517

12

26

134

1,550

63

1,305

339

84

(viii)

Others

186

2

6

278

–

578

229

7

6

5. Fiscal Services

–

–

–

–

–

11

–

–

–

6. Economic Services (i to xvii)

72,106

6,609

30,110

85,040

15,091

52,886

35,346

5,876

5,246

(i)

Crop Husbandry

231

102

125

223

92

428

211

263

97

(ii)

Animal Husbandry

252

115

31

51

43

147

689

91

198

(iii)

Fisheries

208

7

119

319

20

189

74

62

12

(iv)

Forestry and Wildlife

14,476

4,904

1,849

2,853

139

1,472

1,780

4,494

4,158

(v)

Plantations

–

–

–

–

–

–

–

8

–

(vi)

Co-operation

1,784

5

9

134

12

732

216

67

2

(vii)

Other Agricultural Programmes

4

9

24

37

5

13

277

–

2

(viii)

Major and Medium Irrigation projects

9,461

–

17

3,080

47

3,722

2,100

–

33

(ix)

Minor Irrigations

740

27

12

41

16

381

6

13

12

(x)

Power

1,734

785

–

9

13,171

23

–

-595

420

(xi)

Petroleum

–

–

25,445

–

–

1

–

–

–

(xii)

Village and Small Industries

626

61

197

37

15

287

126

63

46

(xiii)

Industries@

36,000

147

28

76,937

1,011

42,882

2,328

1,010

26

(xiv)

Ports and Light Houses

717

–

–

–

88

–

–

–

–

(xv)

Road Transport

–

385

–

47

–

16

27,263

8

–

(xvi)

Tourism

2

10

25

1

48

1

9

28

7

(xvii)

Others*

5,871

52

2,229

1,271

384

2,592

267

364

233

D. Grants from the Centre (1 to 5)

158,631

54,048

142,420

100,415

7,325

48,075

29,849

89,488

217,097

1. State Plan Schemes

38,899

36,390

84,217

456

1,853

16,566

9,246

44,726

91,153

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

7,078

–

5,112

8,481

412

18,440

–

1,466

16,000

3. Centrally Sponsored Schemes

47,601

3,321

13,597

57,580

980

–

13,678

7,325

953

4. NEC/ Special Plan Scheme

–

133

25

–

–

–

–

–

34,065

5. Non-Plan Grants (a to c)

65,053

14,204

39,469

33,898

4,080

13,069

6,925

35,971

74,926

a)

Statutory Grants

62,638

13,660

35,439

30,261

3,972

2,622

866

32,439

–

b)

Grants for relief on account

of Natural Calamities

–

–

–

–

76

–

–

–

–

c)

Others

2,415

544

4,030

3,637

32

10,447

6,059

3,532

74,926

See ‘Notes on Tables’.

TABLE 20.6 : DETAILS OF REVENUE RECEIPTS : 1995-96 (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)

854,345

542,356

865,347

1,655,928

69,168

68,389

62,737

78,108

389,071

I.

TAX REVENUES (A+B)

671,860

441,964

571,252

1,261,192

19,371

22,597

12,945

21,917

241,212

A. State’s own Tax Revenue (1 to 3)

527,393

338,268

351,819

1,093,445

2,790

6,626

578

2,080

112,719

1. Taxes on Income (i+ii)

15,549

2,608

1,494

33,060

432

-9

133

285

–

(i)

Agricultural Income Tax

4,973

2,608

1,199

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

10,576

–

295

33,060

432

-9

133

285

–

2. Taxes on Property and Capital

transactions (i to iii)

56,509

38,514

29,570

135,650

159

208

83

110

10,252

(i)

Land Revenue

2,856

2,371

2,022

12,052

44

70

79

10

3,947

(ii)

Stamps and Registration fees

53,653

35,379

27,548

123,598

115

138

4

100

6,305

(iii)

Urban Immovable Property Tax

–

764

–

–

–

–

–

–

–

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

455,335

297,146

320,755

924,735

2,199

6,427

362

1,685

102,467

(i)

Sales Tax (a to f)

295,445

228,596

151,960

684,432

1,764

2,944

160

1,310

71,610

a) State Sales Tax

271,380

197,663

117,599

463,564

1,764

1,001

160

1,310

71,610

b) Central Sales Tax

24,065

16,689

34,194

115,413

–

1,574

–

–

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

99,971

–

369

–

–

–

d) Surcharge on Sales Tax

–

–

–

6

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

14,244

167

5,478

–

–

–

–

–

(ii)

State Excise

82,020

44,929

61,567

107,091

159

2,615

83

100

7,344

(iii)

Taxes on Vehicles

45,603

22,287

30,870

42,319

134

314

79

253

10,750

(iv)

Taxes on Goods and Passengers

16,834

–

24,532

24,835

38

146

31

–

1

(v)

Taxes and Duties on Electricity

6,252

751

49,479

35,712

–

6

–

–

12,135

(vi)

Entertainment Tax

4,505

13

1,709

9,618

–

143

–

–

627

(vii)

Other Taxes and Duties

4,676

570

638

20,728

104

259

9

22

–

B. Share in Central Taxes (1 to 4)

144,467

103,696

219,433

167,747

16,581

15,971

12,367

19,837

128,493

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

60,093

43,644

93,478

65,258

3,143

3,160

1,650

2,005

50,615

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

84,374

60,052

125,955

102,489

13,438

12,811

10,717

17,832

77,878

II.

NON-TAX REVENUE (C+D)

182,485

100,392

294,095

394,736

49,797

45,792

49,792

56,191

147,859

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

123,542

53,549

177,814

277,539

4,549

6,692

4,586

3,410

62,823

1. Interest Receipts

69,575

10,032

14,102

127,121

120

247

305

200

13,869

2. Dividends and Profits

323

581

161

416

–

3

–

–

215

3. General Services

9,956

13,445

9,359

30,147

2,329

1,711

1,929

1,020

8,043

of which: State lotteries

2,839

9,258

–

3,757

–

444

1,474

–

–

4. Social Services (i to viii)

10,225

6,094

4,618

16,406

466

144

263

99

2,973

(i)

Education, Sports, Art and Culture

1,503

2,908

747

3,140

165

33

21

21

1,158

(ii)

Medical, Public Health and Family Welfare

2,145

2,359

1,031

5,722

43

47

15

5

359

(iii)

Housing

491

108

432

1,442

28

29

26

30

510

(iv)

Urban Development

4,899

445

44

1,622

10

4

–

–

14

(v)

Labour and Employment

318

188

318

1,708

–

3

–

5

72

(vi)

Social Security and Welfare

579

38

385

1,957

179

2

3

2

51

(vii)

Water Supply and Sanitation

160

25

945

344

39

23

195

30

640

(viii)

Others

130

23

716

471

2

3

3

6

169

5. Fiscal Services

–

–

–

2

–

–

–

–

–

6. Economic Services (i to xvii)

33,463

23,397

149,574

103,447

1,634

4,587

2,089

2,091

37,723

(i)

Crop Husbandry

791

1,188

829

1,212

17

133

74

11

401

(ii)

Animal Husbandry

132

421

229

312

13

76

43

13

95

(iii)

Fisheries

262

108

105

207

7

3

3

2

142

(iv)

Forestry and Wildlife

10,609

16,077

57,384

14,398

230

517

161

450

6,826

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

1,775

1,279

890

3,025

5

12

3

1

90

(vii)

Other Agricultural Programmes

10

6

289

49

2

23

19

1

159

(viii)

Major and Medium Irrigation projects

1,693

266

3,649

7,702

31

–

–

–

1,119

(ix)

Minor Irrigations

122

46

774

1,459

1

3

2

3

192

(x)

Power

136

–

1

147

925

–

1,022

1,300

3,257

(xi)

Petroleum

–

–

–

45

–

–

–

–

–

(xii)

Village and Small Industries

2,236

321

880

234

66

10

8

2

104

(xiii)

Industries@

11,341

1,135

81,270

28,736

–

3,654

405

74

24,191

(xiv)

Ports and Light Houses

86

95

–

282

–

–

–

–

258

(xv)

Road Transport

–

–

–

–

–

–

162

218

–

(xvi)

Tourism

140

224

1

–

2

–

13

4

12

(xvii)

Others*

4,130

2,231

3,273

45,639

335

156

174

12

877

D. Grants from the Centre (1 to 5)

58,943

46,843

116,281

117,197

45,248

39,100

45,206

52,781

85,036

1. State Plan Schemes

17,219

14,330

21,276

41,481

24,706

19,761

21,578

22,540

24,619

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

154

–

167

–

–

–

2. Central Plan Schemes

7,001

3,821

21,602

9,163

661

1,083

–

5,273

10,005

3. Centrally Sponsored Schemes

29,326

20,802

62,729

46,204

3,683

2,215

4,749

–

19,602

4. NEC/ Special Plan Scheme

–

–

–

–

100

941

1,393

25

–

5. Non-Plan Grants (a to c)

5,397

7,890

10,674

20,349

16,098

15,100

17,486

24,943

30,810

a)

Statutory Grants

1,401

1,345

2,603

6,284

15,751

14,594

14,725

23,424

20,747

b)

Grants for relief on account

of Natural Calamities

2,962

–

–

–

176

–

561

–

7,708

c)

Others

1,034

6,545

8,071

14,065

171

506

2,200

1,519

2,355

TABLE 20.6 : DETAILS OF REVENUE RECEIPTS : 1995-96 (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)

518,475

762,969

94,121

1,059,925

93,732

1,521,521

737,605

229,651

13,680,338

I.

TAX REVENUES (A+B)

309,277

421,382

7,238

895,679

27,628

1,050,294

615,014

211,105

9,291,283

A. State’s own Tax Revenue (1 to 3)

265,099

273,060

2,072

715,120

4,799

546,892

413,287

211,105

6,386,519

1. Taxes on Income (i+ii)

–

1

–

1,947

495

286

10,744

–

83,529

(i)

Agricultural Income Tax

–

1

–

1,947

6

–

-4

–

15,427

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

489

286

10,748

–

68,102

2. Taxes on Property and Capital

transactions (i to iii)

23,072

27,485

48

64,870

396

79,818

106,124

12,748

727,475

(i)

Land Revenue

320

3,387

15

2,521

75

6,253

75,531

4

132,573

(ii)

Stamps and Registration fees

22,752

22,808

33

61,301

321

73,478

30,400

12,744

589,752

(iii)

Urban Immovable Property Tax

–

1,290

–

1,048

–

87

193

–

5,150

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

242,027

245,574

2,024

648,303

3,908

466,788

296,419

198,357

5,575,515

(i)

Sales Tax (a to f)

118,341

139,966

739

468,927

2,737

–

244,723

153,913

3,547,725

a) State Sales Tax

90,326

131,776

739

398,793

2,737

–

199,606

153,913

2,852,052

b) Central Sales Tax

20,133

8,190

–

70,134

–

–

42,601

–

489,040

c) Sales Tax on Motor Spirit and Lubricants

7,882

–

–

–

–

–

3

–

170,384

d) Surcharge on Sales Tax

–

–

–

–

–

–

2,467

–

2,515

e) Receipts of Turnover Tax

–

–

–

–

–

–

20

–

13,330

f) Other Receipts

–

–

–

–

–

–

26

–

20,404

(ii)

State Excise

94,361

70,557

1,064

93,466

916

115,861

26,678

33,578

851,647

(iii)

Taxes on Vehicles

19,065

24,651

125

39,221

136

12,546

11,913

7,051

372,633