(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)

878,638

60,546

296,141

679,784

53,356

780,639

588,241

130,636

302,687

I.

TAX REVENUES (A+B)

611,078

13,745

145,272

462,406

31,290

572,149

220,500

66,828

81,271

A. State’s own Tax Revenue

(1 to 3)

422,743

560

63,221

183,599

22,600

474,286

188,786

29,945

24,369

1. Taxes on Income (i+ii)

4,132

–

6,240

1

–

4,424

–

–

–

(i)

Agricultural Income Tax

–

–

3,868

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

4,132

–

2,372

1

–

4,424

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

38,565

63

6,741

29,006

1,602

33,199

16,515

1,315

605

(i)

Land Revenue

6,025

56

4,896

2,581

290

6,075

134

115

21

(ii)

Stamps and Registration fees

31,360

7

1,845

26,425

1,312

27,068

16,381

1,200

539

(iii)

Urban Immovable Property Tax

1,180

–

–

–

–

56

–

–

45

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

380,046

497

50,240

154,592

20,998

436,663

172,271

28,630

23,764

(i)

Sales Tax (a to f)

282,724

49

40,790

112,196

15,923

318,599

89,008

10,718

9,145

a) State Sales Tax

234,454

–

31,715

86,584

14,368

200,237

59,270

8,300

9,145

b) Central Sales Tax

48,267

–

9,075

25,612

1,495

51,645

29,738

1,456

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

51,094

–

962

–

d) Surcharge on Sales Tax

–

–

–

–

–

279

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

15,082

–

–

–

f) Other Receipts

3

49

–

–

60

262

–

–

–

(ii)

State Excise

44,371

320

2,649

16,337

2,601

2,108

52,935

9,455

7,350

(iii)

Taxes on Vehicles

35,521

81

3,788

17,700

1,040

20,817

4,558

1,117

793

(iv)

Taxes on Goods and Passengers

12

–

1,673

1,500

325

6,540

19,480

3,977

5,770

(v)

Taxes and Duties on Electricity

8,412

–

185

4,772

–

79,121

4,800

988

524

(vi)

Entertainment Tax

5,392

–

1,155

1,612

85

4,100

952

49

–

(vii)

Other Taxes and Duties

3,614

47

–

475

1,024

5,378

538

2,326

182

B. Share in Central Taxes (1 to 4)

188,335

13,185

82,051

278,807

8,690

97,863

31,714

36,883

56,902

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

70,259

625

22,521

106,297

942

38,947

10,648

5,131

5,949

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

118,076

12,560

59,530

172,510

7,748

58,916

21,066

31,752

50,953

II.

NON-TAX REVENUE (C+D)

267,560

46,801

150,869

217,378

22,066

208,490

367,741

63,808

221,416

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

153,031

8,054

32,650

97,482

14,962

148,811

347,341

13,274

15,577

1. Interest Receipts

76,843

324

215

2,893

247

82,169

47,609

923

9,579

2. Dividends and Profits

395

2

5

31

47

1,408

702

37

100

3. General Services

7,399

2,096

1,902

3,489

426

7,547

259,904

1,174

817

of which: State lotteries

–

–

366

–

191

–

256,265

244

–

4. Social Services (i to viii)

6,374

140

611

3,408

1,372

6,210

4,137

947

278

(i)

Education, Sports, Art and Culture

2,271

102

122

527

44

1,538

1,236

266

22

(ii)

Medical, Public Health and Family Welfare

1,473

6

278

1,257

157

2,774

900

220

146

(iii)

Housing

116

7

70

110

16

311

95

54

36

(iv)

Urban Development

213

–

2

23

–

189

495

1

–

(v)

Labour and Employment

1,548

–

113

273

24

433

117

18

4

(vi)

Social Security and Welfare

82

12

6

937

4

210

176

56

3

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

671

13

20

281

1,127

755

1,118

332

67

5. Fiscal Services

–

–

1

–

–

13

–

–

–

6. Economic Services (i to xvii)

62,020

5,492

29,916

87,661

12,870

51,464

34,989

10,193

4,803

(i)

Crop Husbandry

275

91

89

295

80

406

272

181

67

(ii)

Animal Husbandry

185

127

21

84

32

151

265

92

177

(iii)

Fisheries

149

6

98

415

24

198

58

63

12

(iv)

Forestry and Wildlife

10,286

3,489

1,702

7,700

139

1,675

1,336

4,711

3,653

(v)

Plantations

–

–

1

22

–

–

–

–

–

(vi)

Co-operation

2,610

–

10

768

17

724

226

915

2

(vii)

Other Agricultural Programmes

4

8

39

55

6

10

291

1

2

(viii)

Major and Medium Irrigation projects

10,380

–

17

1,700

85

4,259

1,919

–

41

(ix)

Minor Irrigations

814

45

21

331

20

345

6

11

12

(x)

Power

2,089

1,004

–

–

10,938

8

–

501

549

(xi)

Petroleum

–

–

25,756

–

–

1

–

–

–

(xii)

Village and Small Industries

493

140

118

28

11

51

928

343

52

(xiii)

Industries@

28,699

103

676

74,667

917

41,139

2,357

2,828

26

(xiv)

Ports and Light Houses

628

–

–

–

120

–

–

–

–

(xv)

Road Transport

–

394

–

–

–

8

27,197

6

–

(xvi)

Tourism

2

14

18

3

35

–

7

17

7

(xvii)

Others*

5,406

71

1,350

1,593

446

2,489

127

524

203

D. Grants from the Centre (1 to 5)

114,529

38,747

118,219

119,896

7,104

59,679

20,400

50,534

205,839

1. State Plan Schemes

41,044

27,909

73,685

36,589

1,681

23,859

7,395

30,764

70,432

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

6,375

–

–

–

2. Central Plan Schemes

11,249

–

5,369

245

899

–

–

1,441

13,733

3. Centrally Sponsored Schemes

43,174

3,183

27,982

41,613

963

33,089

11,712

7,154

837

4. NEC/ Special Plan Scheme

–

1,110

1,076

–

–

–

–

–

87,570

5. Non-Plan Grants (a to c)

19,062

6,545

10,107

41,449

3,561

2,731

1,293

11,175

33,267

a)

Statutory Grants

15,599

6,345

7,791

39,978

3,387

857

495

9,720

30,606

b)

Grants for relief on account

of Natural Calamities

–

–

–

–

75

–

–

1,012

–

c)

Others

3,463

200

2,316

1,471

99

1,874

798

443

2,661

See ‘Notes on Tables’.

TABLE 20.5 : DETAILS OF REVENUE RECEIPTS : 1994-95 (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)

696,839

466,642

761,828

1,508,948

59,208

53,030

53,841

63,096

357,587

I.

TAX REVENUES (A+B)

542,524

363,752

474,595

1,117,450

20,524

20,090

16,439

21,311

211,661

A. State’s own Tax Revenue (1 to 3)

428,931

279,910

287,061

945,462

2,380

5,627

458

1,930

92,261

1. Taxes on Income (i+ii)

10,922

1,724

246

29,904

385

99

121

253

–

(i)

Agricultural Income Tax

1,682

1,724

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

9,240

–

246

29,904

385

99

121

253

–

2. Taxes on Property and Capital

transactions (i to iii)

39,227

32,553

25,080

123,042

122

103

66

23

8,432

(i)

Land Revenue

1,978

2,265

2,458

11,384

24

6

58

10

3,100

(ii)

Stamps and Registration fees

37,249

29,581

22,622

111,658

98

97

8

13

5,332

(iii)

Urban Immovable Property Tax

–

707

–

–

–

–

–

–

–

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

378,782

245,633

261,735

792,516

1,873

5,425

271

1,654

83,829

(i)

Sales Tax (a to f)

250,576

186,493

130,999

575,846

1,407

2,718

124

1,272

57,809

a) State Sales Tax

200,009

168,858

102,896

390,664

1,407

440

124

1,272

57,763

b) Central Sales Tax

50,567

16,126

27,956

97,311

–

2,201

–

–

46

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

83,548

–

77

–

–

–

d) Surcharge on Sales Tax

–

–

–

6

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

–

–

–

–

f) Other Receipts

–

1,509

147

4,317

–

–

–

–

–

(ii)

State Excise

71,347

35,321

55,396

94,437

94

2,058

49

100

5,943

(iii)

Taxes on Vehicles

29,099

18,390

23,172

34,452

252

245

63

260

9,512

(iv)

Taxes on Goods and Passengers

11,700

1

17,127

27,911

37

135

28

–

–

(v)

Taxes and Duties on Electricity

6,969

4,999

32,891

33,668

–

1

–

–

10,091

(vi)

Entertainment Tax

4,705

4

1,572

8,745

–

149

–

–

474

(vii)

Other Taxes and Duties

4,386

425

578

17,457

83

119

7

22

–

B. Share in Central Taxes (1 to 4)

113,593

83,842

187,534

171,988

18,144

14,463

15,981

19,381

119,400

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

42,183

31,920

70,063

70,114

1,530

1,780

625

788

37,030

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

71,410

51,922

117,471

101,874

16,614

12,683

15,356

18,593

82,370

II.

NON-TAX REVENUE (C+D)

154,315

102,890

287,233

391,498

38,684

32,940

37,402

41,785

145,926

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

84,767

39,635

161,521

290,285

5,002

3,864

3,447

6,786

63,423

1. Interest Receipts

40,264

3,776

21,311

117,708

92

169

42

150

5,366

2. Dividends and Profits

652

462

79

379

2

2

1

–

-2

3. General Services

9,734

10,820

10,585

23,719

3,074

597

1,804

1,357

4,696

of which: State lotteries

2,670

7,219

–

3,972

2,335

–

1,439

–

–

4. Social Services (i to viii)

5,352

4,588

4,712

15,729

269

104

216

90

2,936

(i)

Education, Sports, Art and Culture

1,579

2,832

633

2,853

60

47

20

20

1,123

(ii)

Medical, Public Health and Family Welfare

2,338

1,145

894

6,372

17

21

15

5

501

(iii)

Housing

441

105

408

963

40

15

24

28

505

(iv)

Urban Development

4

259

76

994

38

1

–

–

18

(v)

Labour and Employment

315

172

226

863

1

2

–

5

45

(vi)

Social Security and Welfare

162

39

638

2,230

3

3

13

2

77

(vii)

Water Supply and Sanitation

–

–

–

–

–

–

–

–

–

(viii)

Others

513

36

1,837

1,454

110

15

144

30

667

5. Fiscal Services

–

–

–

3

–

–

–

–

–

6. Economic Services (i to xvii)

28,765

19,989

124,834

132,747

1,565

2,992

1,384

5,189

50,427

(i)

Crop Husbandry

578

1,493

873

1,304

32

133

52

10

369

(ii)

Animal Husbandry

169

356

273

256

14

70

37

13

99

(iii)

Fisheries

262

121

193

150

6

3

3

2

178

(iv)

Forestry and Wildlife

9,508

13,688

52,315

19,280

189

449

163

400

11,880

(v)

Plantations

–

–

–

–

3

–

–

–

8

(vi)

Co-operation

1,113

1,302

895

3,132

3

5

2

1

111

(vii)

Other Agricultural Programmes

–

2

370

56

2

63

9

1

138

(viii)

Major and Medium Irrigation projects

1,319

179

4,019

7,099

89

–

–

–

492

(ix)

Minor Irrigations

90

56

887

1,701

2

3

6

3

77

(x)

Power

205

–

3

5,186

1,012

–

909

965

18,765

(xi)

Petroleum

–

–

–

22

–

–

–

–

–

(xii)

Village and Small Industries

3,265

135

382

177

23

18

10

2

225

(xiii)

Industries@

7,995

597

60,273

22,809

130

2,126

1

3,329

17,165

(xiv)

Ports and Light Houses

91

110

–

231

–

–

–

–

217

(xv)

Road Transport

–

–

–

–

–

–

146

448

–

(xvi)

Tourism

107

159

2

–

2

–

7

4

14

(xvii)

Others*

4,063

1,791

4,349

71,344

58

122

39

11

689

D. Grants from the Centre (1 to 5)

69,548

63,255

125,712

101,213

33,682

29,076

33,955

34,999

82,503

1. State Plan Schemes

20,869

29,850

56,982

38,045

21,271

19,668

22,913

18,120

39,692

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

11,550

5,023

9,079

8,937

1,256

743

1,667

–

6,581

3. Centrally Sponsored Schemes

33,566

24,354

53,213

37,245

2,875

1,985

–

6,306

21,796

4. NEC/ Special Plan Scheme

–

–

–

–

554

1,560

–

210

–

5. Non-Plan Grants (a to c)

3,563

4,028

6,438

16,986

7,726

5,120

9,375

10,363

14,434

a)

Statutory Grants

782

638

909

3,505

7,413

4,880

7,623

9,066

10,035

b)

Grants for relief on account

of Natural Calamities

1,012

–

13

–

75

–

38

–

2,233

c)

Others

1,769

3,390

5,516

13,481

238

240

1,714

1,297

2,166

TABLE 20.5 : DETAILS OF REVENUE RECEIPTS : 1994-95 (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)

530,092

632,173

54,626

921,940

74,133

1,339,323

686,352

198,045

12,228,371

I.

TAX REVENUES (A+B)

302,339

359,885

5,555

756,916

28,950

883,807

552,843

178,746

8,061,926

A. State’s own Tax Revenue (1 to 3)

259,906

230,716

1,375

583,376

4,347

487,831

373,027

178,746

5,573,453

1. Taxes on Income (i+ii)

–

–

–

1,673

492

288

10,814

–

71,718

(i)

Agricultural Income Tax

–

–

–

1,673

23

–

821

–

9,791

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

469

288

9,993

–

61,927

2. Taxes on Property and Capital

transactions (i to iii)

24,944

23,682

34

55,265

467

69,252

87,684

11,213

628,800

(i)

Land Revenue

387

3,838

11

3,527

176

5,380

59,311

21

114,127

(ii)

Stamps and Registration fees

24,557

18,169

23

50,669

291

63,154

28,203

11,192

509,053

(iii)

Urban Immovable Property Tax

–

1,675

–

1,069

–

718

170

–

5,620

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

234,962

207,034

1,341

526,438

3,388

418,291

274,529

167,533

4,872,935

(i)

Sales Tax (a to f)

119,559

118,471

511

391,384

2,323

260,543

209,118

127,126

3,315,431

a) State Sales Tax

87,782

111,658

511

335,705

2,323

260,543

151,879

127,126

2,645,033

b) Central Sales Tax

22,937

6,813

–

55,678

–

–

40,065

–

486,988

c) Sales Tax on Motor Spirit and Lubricants

8,840

–

–

–

–

–

6,544

–

151,065

d) Surcharge on Sales Tax

–

–

–

–

–

–

1,889

–

2,174

e) Receipts of Turnover Tax

–

–

–

–

–

–

9,501

–

24,583

f) Other Receipts

–

–

–

1

–

–

-760

–

5,588

(ii)

State Excise

88,341

55,886

689

61,464

826

110,464

23,303

30,846

774,690

(iii)

Taxes on Vehicles

17,805

23,220

62

37,244

156

10,806

11,342

6,649

308,144