(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)

1,119,331

80,897

385,581

803,791

81,040

966,804

604,833

199,201

369,018

I.

TAX REVENUES (A+B)

782,054

18,758

194,246

632,903

39,328

724,045

257,501

85,233

111,073

A. State’s own Tax Revenue

(1 to 3)

488,183

853

76,690

225,083

30,273

606,595

214,312

41,210

28,927

1. Taxes on Income (i+ii)

7,226

–

7,039

1

–

4,827

–

–

–

(i)

Agricultural Income Tax

–

–

3,536

1

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

7,226

–

3,503

–

–

4,827

–

–

–

2. Taxes on Property and Capital

transactions (i to iii)

52,478

165

6,152

25,227

2,026

48,744

27,553

2,139

771

(i)

Land Revenue

6,795

127

3,896

2,486

330

8,758

243

595

81

(ii)

Stamps and Registration fees

43,516

38

2,256

22,741

1,696

39,913

27,310

1,544

615

(iii)

Urban Immovable Property Tax

2,167

–

–

–

–

73

–

–

75

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

428,479

688

63,499

199,855

28,247

553,024

186,759

39,071

28,156

(i)

Sales Tax (a to f)

352,562

40

51,741

149,640

22,030

402,569

138,007

14,626

12,290

a) State Sales Tax

297,888

40

51,741

116,880

19,859

254,220

98,109

11,327

12,290

b) Central Sales Tax

54,445

–

–

32,699

2,060

59,715

39,896

1,845

–

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

–

–

75,550

–

1,454

–

d) Surcharge on Sales Tax

–

–

–

–

–

53

–

–

–

e) Receipts of Turnover Tax

–

–

–

–

–

12,864

–

–

–

f) Other Receipts

229

–

–

61

111

167

2

–

–

(ii)

State Excise

6,390

489

2,942

21,872

2,675

2,432

6,413

13,246

7,400

(iii)

Taxes on Vehicles

55,383

109

5,198

16,083

1,503

33,394

6,159

1,447

1,110

(iv)

Taxes on Goods and Passengers

151

–

2,054

2,894

476

9,619

25,964

6,526

6,450

(v)

Taxes and Duties on Electricity

186

–

229

7,057

–

90,060

3,548

1,864

670

(vi)

Entertainment Tax

6,494

–

1,335

2,053

136

5,898

229

55

–

(vii)

Other Taxes and Duties

7,313

50

–

256

1,427

9,052

6,439

1,307

236

B. Share in Central Taxes (1 to 4)

293,871

17,905

117,556

407,820

9,055

117,450

43,189

44,023

82,146

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

114,535

2,302

37,671

174,016

2,438

50,360

16,750

6,751

13,822

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

179,336

15,603

79,885

233,804

6,617

67,090

26,439

37,272

68,324

II.

NON-TAX REVENUE (C+D)

337,277

62,139

191,335

170,888

41,712

242,759

347,332

113,968

257,945

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

162,472

6,498

32,213

106,134

34,732

157,274

313,267

14,686

15,498

1. Interest Receipts

82,408

653

215

5,648

250

81,614

23,756

2,435

9,997

2. Dividends and Profits

768

1

37

5,648

52

2,277

453

58

123

3. General Services

11,212

789

1,872

2,075

14,732

10,876

239,093

2,714

1,086

of which: State lotteries

–

–

14

–

14,276

–

235,566

883

–

4. Social Services (i to viii)

6,772

108

640

2,425

2,120

7,740

7,349

1,103

375

(i)

Education, Sports, Art and Culture

2,326

53

149

324

87

2,082

1,832

268

23

(ii)

Medical, Public Health and Family Welfare

1,415

6

228

811

222

2,557

1,390

351

190

(iii)

Housing

115

9

68

114

16

439

105

58

47

(iv)

Urban Development

468

–

2

1

–

501

1,333

3

–

(v)

Labour and Employment

1,298

1

121

202

29

506

216

17

5

(vi)

Social Security and Welfare

241

20

34

329

1

412

563

92

3

(vii)

Water Supply and Sanitation

730

17

18

130

1,764

146

1,823

298

102

(viii)

Others

179

2

20

514

1

1,097

87

16

5

5. Fiscal Services

–

–

–

–

–

1

–

–

–

6. Economic Services (i to xvii)

61,312

4,947

29,449

90,338

17,578

54,766

42,616

8,376

3,917

(i)

Crop Husbandry

138

124

59

171

95

400

190

291

101

(ii)

Animal Husbandry

259

136

31

32

96

195

297

103

230

(iii)

Fisheries

225

10

91

329

18

233

137

78

15

(iv)

Forestry and Wildlife

11,589

2,524

1,743

2,365

157

1,565

2,160

4,119

2,505

(v)

Plantations

–

–

–

–

–

–

–

–

–

(vi)

Co-operation

2,289

3

11

139

12

840

1,067

116

2

(vii)

Other Agricultural Programmes

4

32

22

–

4

9

383

–

2

(viii)

Major and Medium Irrigation projects

6,477

–

11

3,764

34

3,753

2,430

–

38

(ix)

Minor Irrigations

696

4

9

92

13

330

307

9

11

(x)

Power

10

652

–

31

15,578

12

–

-160

691

(xi)

Petroleum

–

–

24,380

–

–

1

–

–

–

(xii)

Village and Small Industries

383

56

215

23

14

40

113

47

34

(xiii)

Industries@

33,032

526

901

82,072

943

44,542

4,381

3,243

96

(xiv)

Ports and Light Houses

645

–

–

–

113

–

–

–

–

(xv)

Road Transport

–

470

–

–

–

1

30,736

6

–

(xvi)

Tourism

2

11

27

1

73

–

4

20

9

(xvii)

Others*

5,563

399

1,949

1,319

428

2,845

411

504

183

D. Grants from the Centre (1 to 5)

174,805

55,641

159,122

64,754

6,980

85,485

34,065

99,282

242,447

1. State Plan Schemes

46,608

39,418

102,076

35,962

2,015

33,503

12,799

55,728

161,260

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

10,296

852

3,138

1,547

484

–

–

803

900

3. Centrally Sponsored Schemes

56,529

2,974

13,402

9,046

1,335

19,724

18,268

8,591

14,653

4. NEC/ Special Plan Scheme

–

282

2,022

–

–

–

–

–

–

5. Non-Plan Grants (a to c)

61,372

12,115

38,484

18,199

3,146

32,258

2,998

34,160

65,634

a)

Statutory Grants

36,079

11,053

31,039

11,267

2,762

21,240

840

30,548

64,567

b)

Grants for relief on account

of Natural Calamities

–

–

–

–

80

10,470

–

–

–

c)

Others

25,293

1,062

7,445

6,932

304

548

2,158

3,612

1,067

See ‘Notes on Tables’.

TABLE 20.7 : DETAILS OF REVENUE RECEIPTS : 1996-97 (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)

962,218

614,508

1,001,423

1,925,524

80,812

73,046

66,757

87,398

428,676

I.

TAX REVENUES (A+B)

749,764

514,115

673,910

1,398,990

24,605

29,494

18,845

30,610

290,802

A. State’s own Tax Revenue (1 to 3)

576,784

389,850

410,350

1,171,497

1,420

7,737

667

3,135

134,204

1. Taxes on Income (i+ii)

15,895

1,210

11,226

38,235

508

113

160

308

–

(i)

Agricultural Income Tax

3,953

1,210

–

–

–

–

–

–

–

(ii)

Taxes on Professions, Trades,

Callings and Employment

11,942

–

11,226

38,235

508

113

160

308

–

2. Taxes on Property and Capital

transactions (i to iii)

53,367

39,179

34,293

138,453

248

131

82

570

10,372

(i)

Land Revenue

4,604

2,233

2,404

10,996

76

15

80

10

3,520

(ii)

Stamps and Registration fees

48,763

36,030

31,889

127,457

140

116

2

560

6,852

(iii)

Urban Immovable Property Tax

–

916

–

–

32

–

–

–

–

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

507,522

349,461

364,831

994,809

664

7,493

425

2,257

123,832

(i)

Sales Tax (a to f)

351,019

277,228

173,125

729,000

205

3,140

199

1,870

89,351

a) State Sales Tax

337,090

260,014

136,790

475,961

205

1,268

199

1,870

89,350

b) Central Sales Tax

13,929

16,956

36,312

124,499

–

1,424

–

–

-

c) Sales Tax on Motor Spirit and Lubricants

–

–

–

118,844

–

448

–

–

–

d) Surcharge on Sales Tax

–

–

–

13

–

–

–

–

–

e) Receipts of Turnover Tax

–

–

–

8,553

–

–

–

–

–

f) Other Receipts

–

258

23

1,130

–

–

–

–

1

(ii)

State Excise

84,387

41,853

74,254

106,850

180

3,128

89

100

9,077

(iii)

Taxes on Vehicles

32,575

24,759

33,816

61,374

134

295

92

265

12,825

(iv)

Taxes on Goods and Passengers

19,944

–

29,717

20,087

38

571

31

–

1

(v)

Taxes and Duties on Electricity

10,650

4,676

51,637

40,331

–

1

–

–

12,006

(vi)

Entertainment Tax

3,420

7

1,710

10,131

–

10

–

–

572

(vii)

Other Taxes and Duties

5,527

938

572

27,036

107

348

14

22

–

B. Share in Central Taxes (1 to 4)

172,980

124,265

263,560

227,493

23,185

21,757

18,178

27,475

156,598

1. Corporation Tax

–

–

–

–

–

–

–

–

–

2. Income Tax

72,247

52,432

112,163

87,783

3,818

3,832

2,019

2,451

60,820

3. Estate Duty

–

–

–

–

–

–

–

–

–

4. Union Excise Duties

100,733

71,833

151,397

139,710

19,367

17,925

16,159

25,024

95,778

II.

NON-TAX REVENUE (C+D)

212,454

100,393

327,513

526,534

56,207

43,552

47,912

56,788

137,874

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

134,231

51,380

197,494

375,488

5,915

4,747

4,642

4,104

48,178

1. Interest Receipts

67,461

5,573

26,987

203,453

102

478

46

214

1,344

2. Dividends and Profits

529

392

281

927

2

–

–

–

36

3. General Services

12,342

15,788

10,795

28,810

3,381

1,928

2,482

980

4,877

of which: State lotteries

3,300

10,663

–

3,685

–

1,362

1,546

–

–

4. Social Services (i to viii)

10,299

4,726

5,679

17,437

287

267

277

118

3,512

(i)

Education, Sports, Art and Culture

1,468

2,616

1,156

3,464

74

57

19

22

1,126

(ii)

Medical, Public Health and Family Welfare

2,181

1,176

949

6,159

50

142

14

6

639

(iii)

Housing

502

147

412

970

31

15

28

32

523

(iv)

Urban Development

4,736

263

187

2,299

–

34

–

–

9

(v)

Labour and Employment

347

360

408

1,187

1

2

–

5

70

(vi)

Social Security and Welfare

803

86

549

2,080

49

3

11

2

76

(vii)

Water Supply and Sanitation

124

48

766

514

80

13

203

50

961

(viii)

Others

138

30

1,252

764

2

1

2

1

108

5. Fiscal Services

–

–

–

3

–

–

–

–

1

6. Economic Services (i to xvii)

43,600

24,901

153,752

124,858

2,143

2,074

1,837

2,792

38,408

(i)

Crop Husbandry

889

1,563

1,006

1,233

40

160

58

11

444

(ii)

Animal Husbandry

222

431

205

337

16

86

29

13

94

(iii)

Fisheries

462

98

151

245

4

4

6

2

114

(iv)

Forestry and Wildlife

11,335

16,200

55,961

14,697

281

657

206

480

7,621

(v)

Plantations

–

–

–

–

1

–

–

–

–

(vi)

Co-operation

1,390

1,262

1,310

3,749

10

6

3

1

595

(vii)

Other Agricultural Programmes

12

3

255

27

1

91

4

1

163

(viii)

Major and Medium Irrigation projects

1,710

220

4,471

5,800

94

–

–

–

654

(ix)

Minor Irrigations

156

100

711

952

–

4

–

3

201

(x)

Power

9,476

–

–

12,540

1,630

–

1,207

1,800

33

(xi)

Petroleum

–

–

–

1

–

–

–

–

–

(xii)

Village and Small Industries

2,541

193

472

567

11

11

10

2

60

(xiii)

Industries@

10,282

1,833

85,331

25,940

2

902

51

1

26,946

(xiv)

Ports and Light Houses

103

136

–

163

–

–

–

–

217

(xv)

Road Transport

–

–

–

–

–

–

183

461

–

(xvi)

Tourism

225

844

1

–

1

4

12

4

15

(xvii)

Others*

4,797

2,018

3,878

58,607

52

149

68

13

1,251

D. Grants from the Centre (1 to 5)

78,223

49,013

130,019

151,046

50,292

38,805

43,270

52,684

89,696

1. State Plan Schemes

30,511

16,075

37,370

78,514

29,206

22,171

24,435

43,926

33,754

of which: Advance release of

Plan Assistance for Natural Calamities

–

–

–

–

–

–

–

–

–

2. Central Plan Schemes

9,093

1,555

6,859

10,532

–

1,121

–

5,106

7,221

3. Centrally Sponsored Schemes

32,524

22,037

62,278

48,094

6,210

2,139

4,226

–

24,325

4. NEC/ Special Plan Scheme

–

5,106

–

–

342

288

794

799

–

5. Non-Plan Grants (a to c)

6,095

4,240

23,512

13,906

14,534

13,086

13,815

2,853

24,396

a)

Statutory Grants

1,461

1,359

2,615

7,224

13,857

11,411

13,081

785

13,989

b)

Grants for relief on account

of Natural Calamities

3,139

–

–

–

–

1,000

95

–

1,433

c)

Others

1,495

2,881

20,897

6,682

677

675

639

2,068

8,974

TABLE 20.7 : DETAILS OF REVENUE RECEIPTS : 1996-97 (Concld.)

(Rs. lakh)

Items

Punjab

Rajasthan

Sikkim

Tamil

Tripura

Uttar

West

NCT

All States

Nadu

Pradesh

Bengal

Delhi

1

20

21

22

23

24

25

26

27

28

TOTAL REVENUES (I+II)

556,861

755,972

115,759

1,196,128

102,892

1,602,857

822,712

279,599

15,283,638

I.

TAX REVENUES (A+B)

326,301

488,960

10,325

1,014,895

37,928

1,237,835

667,906

253,487

10,613,913

A. State’s own Tax Revenue (1 to 3)

273,466

312,376

2,170

798,345

6,050

630,597

425,891

253,487

7,110,152

1. Taxes on Income (i+ii)

–

–

–

1,386

537

614

11,766

–

101,051

(i)

Agricultural Income Tax

–

–

–

1,386

20

–

218

–

10,324

(ii)

Taxes on Professions, Trades,

Callings and Employment

–

–

–

–

517

614

11,548

–

90,727

2. Taxes on Property and Capital

transactions (i to iii)

18,546

34,647

58

61,934

420

94,889

78,042

11,464

741,950

(i)

Land Revenue

302

3,774

16

1,877

58

7,263

46,832

1

107,372

(ii)

Stamps and Registration fees

18,244

27,626

42

59,060

362

87,506

30,981

11,463

626,722

(iii)

Urban Immovable Property Tax

–

3,247

–

997

–

120

229

–

7,856

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

254,920

277,729

2,112

735,025

5,093

535,094

336,083

242,023

6,267,151

(i)

Sales Tax (a to f)

126,450

159,885

822

534,107

3,569

347,318

270,416

181,481

4,392,690

a) State Sales Tax

88,527

150,097

822

467,359

3,569

259,736

224,943

181,481

3,541,635

b) Central Sales Tax

25,306

9,788

–

66,748

–

14,198

43,188

–

543,009

c) Sales Tax on Motor Spirit and Lubricants

12,617

–

–

–

–

66,679

–

–

275,592

d) Surcharge on Sales Tax

–

–

–

–

–

–

2,183

–

2,249

e) Receipts of Turnover Tax

–

–

–

–

–

–

96

–

21,513

f) Other Receipts

–

–

–

–

–

6,705

6

–

8,692

(ii)

State Excise

100,072

78,457

1,054

106,307

1,241

132,290

32,680

44,654

880,532

(iii)

Taxes on Vehicles

19,522

27,694

122

42,542

140

13,954

13,427

7,812

411,734

(iv)

Taxes on Goods and Passengers

1

–

–

18,726

–

22,143

-6

875

166,262

(v)

Taxes and Duties on Electricity

7,992

9,196

–

15,062

–

7,833

8,829

–

271,827

(vi)

Entertainment Tax

554

2,145

–

11,716

74

9,539

4,501

–

60,579

(vii)

Other Taxes and Duties