(Rs. crore)

Items

2003-04

2004-05

2004-05

2005-06

Variations

(Accounts)

(Budget

(Revised

(Budget

Estimates)

Estimates)

Estimates)

Col.4 over Col.2

Col.4 over Col.3

Col.5 over Col.4

Amount

Per cent

Amount

Per cent

Amount

Per cent

1

2

3

4

5

6

7

8

9

10

11

Total Revenue (I+II)

316,535

374,581

384,439

430,270

67,903

21.5

9,858

2.6

45,831

11.9

(372,535)

(429,527)

(11,904)

(3.2)

–

–

I.

Tax Revenue (A+B)

226,999

263,555

268,170

305,248

41,171

18.1

4,615

1.8

37,078

13.8

(261,800)

(304,635)

(613.5)

(6,370)

(2.4)

–

–

A.

Revenue from States’ Taxes

159,921

185,603

187,415

215,245

27,494

17.2

1,812

1.0

27,830

14.8

(i to iii)

(183,848)

(214,632)

(3,567)

(1.9)

(2,14,631)

–

(i)

Taxes on Income (a+b)

2,256

2,443

2,398

2,689

142

6.3

-45

-1.9

291

12.1

(2,656)

–

–

(a)

Agricultural Income Tax

42

44

49

84

7

15.8

5

12.2

35

70.8

(51)

–

–

(b)

Tax on Professions, Trades

Callings and Employment

2,213

2,399

2,349

2,605

136

6.1

-51

-2.1

256

10.9

(ii)

Taxes on Property and Capital

Transactions (a to c)

18,222

20,563

21,331

24,397

3,109

17.1

935

4.6

3,066

14.4

(20,387)

(24,184)

(944)

(4.6)

(24,184)

–

(a)

Stamps and

15,963

17,603

18,889

22,009

2,926

18.3

1,286

7.3

3,120

16.5

Registration fees

(17,644)

(21,797)

(1,245)

(7.1)

–

–

(b)

Land Revenue

2,188

2,669

2,362

2,297

174

7.9

-307

-11.5

-65

-2.8

(2,619)

(2,295)

(-257)

(-9.8)

–

–

(c)

Urban Immovable

Property Tax

70

124

80

92

10

13.7

-44

-35.9

12

14.7

(iii)

Taxes on Commodities and

Services (a to g)

139,443

162,599

163,687

188,159

24,244

17.4

924

0.6

24,472

15.0

(161,018)

(187,791)

(2,669)

(1.7)

–

–

(a)

Sales Tax*

97,590

112,737

115,330

134,209

17,740

18.2

2,684

2.4

18,879

16.4

(112,067)

(134,114)

(3,263)

(2.9)

–

–

(b)

State Excise Duties

19,638

23,676

22,445

25,071

2,807

14.3

-1,231

-5.2

2,626

11.7

(23,146)

(24,970)

(-701)

(-3.0)

–

–

(c)

Taxes on Vehicles

10,138

11,129

10,944

12,688

806

7.9

-185

-1.7

1,744

15.9

(10,913)

(12,625)

(31)

(0.3)

–

–

(d)

Taxes on Passengers

4,190

5,410

5,269

5,813

1,079

25.7

-141

-2.6

544

10.3

and Goods

(5,401)

(5,811)

(-132)

(-2.5)

–

–

(e)

Electricity Duties

5,580

6,758

6,909

7,400

1,329

23.8

151

2.2

491

7.1

(6,675)

(7,382)

(234)

(3.5)

–

–

(f)

Entertainment tax

756

1,013

977

1,097

221

29.2

-36

-3.5

120

12.3

(969)

(1,086)

(8)

(0.8)

–

–

(g)

Other taxes and duties

1,551

1,876

1,814

1,882

263

16.9

-62

-3.3

68

3.8

(1,846)

(1,804)

(-32)

(-1.8)

(-10)

(-0.6)

B.

Share in Central Taxes

67,079

77,952

80,755

90,003

13,676

20.4

2,803

3.6

9,248

11.5

(Rs. crore)

Items

2003-04

2004-05

2004-05

2005-06

Variations

(Accounts)

(Budget

(Revised

(Budget

Estimates)

Estimates)

Estimates)

Col.4 over Col.2

Col.4 over Col.3

Col.5 over Col.4

Amount

Per cent

Amount

Per cent

Amount

Per cent

1

2

3

4

5

6

7

8

9

10

11

II.

Non-Tax Revenue (C + D)

89,536

111,026

116,269

125,022

26,733

29.9

5,243

4.7

8,753

7.5

(110,735)

(124,892)

(5,534)

(5.0)

(8,623)

(7.4)

C.

Grants from the Centre

51,348

61,413

67,088

78,472

15,740

30.7

5,675

9.2

11,384

17.0

D.

States’ Own Non-Tax

Revenue (a to f)

38,189

49,613

49,181

46,550

10,992

28.8

-432

-0.9

-2,631

-5.3

(49,322)

(46,420)

(-141)

(-0.3)

-2,761

(-5.6)

(a)

Interest Receipts

8,617

12,918

11,827

8,299

3,210

37.3

-1,091

-8.4

-3,528

-29.8

(b)

Dividends and Profits

391

267

398

378

7

1.9

131

48.8

-20

-4.9

(c)

General Services

9,372

14,253

12,255

13,933

2,883

30.8

-1,998

-14.0

1,678

13.7

of which :

(14,253)

13,933

State Lotteries

5,821

9,854

7,604

9,714

1,783

30.6

-2,250

-22.8

2,110

27.8

(9,834)

(d)

Social Services

3,283

2,965

3,343

3,187

60

1.8

378

12.8

-156

-4.7

(e)

Economic Services

16,525

19,202

21,357

20,753

4,832

29.2

2,155

11.2

-604

-2.8

(18,911)

(20,623)

(2,446)

(12.9)

(f)

Fiscal Services

1

8

–

–

-1

-80.0

-8

-98.7

–

–

‘–’ : Negligible/Nil
*Comprise General Sales Tax, Central Sales Tax, Sales Tax on motor spirit and Purchase Tax on sugarcane, etc.
Notes: 1.Figures for 2003-04 in respect of Bihar, Jammu and Kashmir and Jharkhand relate to Revised Estimates.
2.Figures outside brackets under the year 2004-05 (Budget Estimates) are adjusted for Rs.2,046 crore towards
additional resources mobilisation measures proposed by the States.
3.Figures outside brackets under the year 2005-06 (Budget Estimates) are adjusted for Rs.742 crore towards
additional resources mobilisation measures proposed by the States.
Source: Budget Documents of State Governments.