1. B.E.: Budget Estimates R.E.: Revised Estimates

2. Where details are not available in respect of one or several sub-groups under a major group, the relevant amount is shown against the sub-group ‘Others’ except for Sales Tax (Table 20) where the relevant amount is shown against the sub-group ‘State Sales Tax’.

3. Figures in respect of Bihar relate to revised estimates from 1990-91 to 1994-95 and 1999-2000 to 2001-2002.

4. Figures in respect of Jammu and Kashmir relate to revised estimates from 1990-91 to 1997-98 and 2001-2002.

5. Figures in respect of Nagaland relate to revised estimates from 1990-91 to 2001-2002.

6. Figures in respect of Manipur and Jharkhand relate to revised estimates for 1990-91 and 2001-2002, respectively.

7. Additional Resource Mobilisation (ARM) measures proposed by the State Governments are included in Revenue Receipts in the Tables of Part I.