| (Rs. crore) | | | Items | | | 2001-02 | 2002-03 | 2002-03 | 2003-04 | | | 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) | 255,675.2 | 307,076.1 | 294,008.7 | 334,290.0 | 38,333.5 | 15.0 | -13,067.4 | -4.3 | 40,281.3 | 13.7 | | | | | | | | (303,547.4) | | (331,716.0) | | | (-9,538.7) | (-3.1) | (37,707.3) | (12.8) | | I | Tax Revenue (A+B) | 180,311.9 | 215,181.9 | 202,502.7 | 229,313.1 | 22,190.7 | 12.3 | -12,679.2 | -5.9 | 26,810.4 | 13.2 | | | | | | | | (211,703.2) | | (226,909.1) | | | (-9,200.5) | (-4.3) | (24,406.4) | (12.1) | | | A. | Revenue from States’ Taxes (i to iii) | 128,096.7 | 152,586.7 | 145,141.1 | 166,327.1 | 17,044.5 | 13.3 | -7,445.5 | -4.9 | 21,186.0 | 14.6 | | | | | | | | (149,108.0) | | (163,923.1) | | | (-3,966.8) | (-2.7) | (18,782.0) | (12.9) | | | | (i) | Taxes on Income (a+b) | 3,057.9 | 2,745.0 | 3,371.8 | 3,884.5 | 313.9 | 10.3 | 626.8 | 22.8 | 512.7 | 15.2 | | | | | (a) | Agricultural Income Tax | 60.5 | 154.4 | 74.3 | 109.8 | 13.8 | 22.8 | -80.06 | -51.9 | 35.5 | 47.8 | | | | | (b) | Tax on Professions, Trades, Callings and Employment | 2,997.4 | 2,590.6 | 3,297.5 | 3,774.7 | 300.1 | 10.0 | 706.9 | 27.3 | 477.1 | 14.5 | | | | (ii) | Taxes on Property and Capital Transactions (a to c) | 12,984.3 | 15,969.9 | 15,514.2 | 17,655.7 | 2,529.9 | 19.5 | -455.7 | -2.9 | 2,141.5 | 13.8 | | | | | | | | (15,854.9) | | (17,356.7) | | | (-340.7) | (-2.1) | (1,842.5) | (11.9) | | | | | (a) | Stamps and Registration fees | 11,182.8 | 13,258.8 | 13,590.8 | 15,134.3 | 2,408.0 | 21.5 | 332.0 | 2.5 | 1,543.6 | 11.4 | | | | | | | | (13,143.8) | | (15,014.3) | | | (447.0) | (3.4) | (1,423.6) | (10.5) | | | | | (b) | Land Revenue | 1,717.5 | 2,626.0 | 1,841.9 | 2,433.2 | 124.4 | 7.2 | -784.1 | -29.9 | 591.3 | 32.1 | | | | | | | | (2,626.0) | | (2,254.2) | | | (-784.1) | (-29.9) | (412.3) | (22.4) | | | | | (c) | Urban Immovable Property Tax | 84.0 | 85.1 | 81.6 | 88.2 | -2.5 | -2.9 | -3.5 | -4.1 | 6.7 | 8.2 | | | | (iii) | Taxes on Commodities and Services (a to g) | 112,054.4 | 133,871.8 | 126,255.1 | 144,786.9 | 14,200.7 | 12.7 | -7,616.7 | -5.7 | 18,531.8 | 14.7 | | | | | | | | (130,508.1) | | (142,681.9) | | | (-4,253.0) | (-3.3) | (16,426.8) | (13.0) | | | | | (a) | Sales Tax * | 76,885.2 | 93,065.7 | 86,641.4 | 98,895.1 | 9,756.2 | 12.7 | -6,424.4 | -6.9 | 12,253.7 | 14.1 | | | | | | | | (90,495.7) | | (98,449.1) | | | (-3,854.4) | (-4.3) | (11,807.7) | (13.6) | | | | | (b) | State Excise Duties | 17,110.1 | 20,220.4 | 19,281.5 | 21,919.4 | 2,171.4 | 12.7 | -938.9 | -4.6 | 2,637.9 | 13.7 | | | | | | | | (20,190.4) | | (21,574.4) | | | (-908.9) | (-4.5) | (2,292.9) | (11.9) | | | | | (c) | Taxes on Vehicles | 7,644.4 | 8,558.7 | 8,456.3 | 10,025.7 | 811.9 | 10.6 | -102.4 | -1.2 | 1,569.5 | 18.6 | | | | | | | | (8,348.5) | | (9,474.7) | | | (107.8) | (1.3) | (1,018.5) | (12.0) | | | | | (d) | Taxes on Passengers and Goods | 3,671.4 | 3,625.5 | 4,249.8 | 5,252.8 | 578.4 | 15.8 | 624.3 | 17.2 | 1,003.0 | 23.6 | | | | | | | | (3,515.5) | | (4,732.8) | | | (734.3) | (20.9) | (483.0) | (11.4) | | | | | (e) | Electricity Duties | 4,691.6 | 5,501.1 | 5,359.3 | 6,161.2 | 667.7 | 14.2 | -141.8 | -2.6 | 801.9 | 15.0 | | | | | | | | (5,693.1) | | (5,953.2) | | | (-333.8) | (-5.9) | (593.9) | (11.1) | | | | | (f) | Entertainment tax | 798.7 | 992.6 | 863.7 | 926.3 | 65.0 | 8.1 | -128.9 | -13.0 | 62.7 | 7.3 | | | | | | | | (932.6) | | (921.3) | | | (-68.9) | (-7.4) | (57.7) | (6.7) | | | | | (g) | Other taxes and duties | 1,253.1 | 1,907.9 | 1,403.2 | 1,606.4 | 150.1 | 12.0 | -504.7 | -26.5 | 203.3 | 14.5 | | | | | | | | (1,332.4) | | (1,576.4) | | | (70.8) | (5.3) | (173.3) | (12.3) | | | B. | Share in Central Taxes | 52,215.3 | 62,595.2 | 57,361.5 | 62,986.0 | 5,146.2 | 9.9 | -5,233.7 | -8.4 | 5,624.4 | 9.8 | TABLE 3 : RECEIPTS ON REVENUE ACCOUNT (Contd.) | (Rs. crore) | | Items | 2001-02 | 2002-03 | 2002-03 | 2003-04 | | | 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 | | | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | | Non-tax Revenue (C + D) | 75,363.2 | 91,894.3 | 91,506.1 | 104,976.9 | 16,142.8 | 21.4 | -388.2 | -0.4 | 13,470.8 | 14.7 | | | | | (91,844.3) | | (104,806.9) | | | (-338.2) | (-0.4) | (13,300.8) | (14.5) | | C. | Grants from the Centre | 43,082.3 | 54,102.2 | 55,549.7 | 63,421.6 | 12,467.3 | 28.9 | 1,447.5 | 2.7 | 7,871.9 | 14.2 | | D. | States’ own Non-Tax Revenue
(a to f) | 32,280.9 | 37,792.1 | 35,956.4 | 41,555.3 | 3,675.5 | 11.4 | -1,835.7 | -4.9 | 5,598.9 | 15.6 | | | | | (37,742.1) | | (41,385.3) | | | (-1,785.7) | (-4.7) | (5,428.9) | (15.1) | | (a) | Interest Receipts | 9,205.2 | 9,363.0 | 8,868.9 | 9,295.9 | -336.3 | -3.7 | (494.1) | -5.3 | 427.0 | 4.8 | | (b) | Dividends and Profits | 128.5 | 206.8 | 323.3 | 220.8 | 194.8 | 151.6 | 116.5 | 56.3 | -102.5 | -31.7 | | (c) | General Services | 7,964.7 | 11,356.3 | 9,808.9 | 12,713.5 | 1,844.2 | 23.2 | -1,547.4 | -13.6 | 2,904.6 | 29.6 | | | Of which: | | (11,336.3) | | (12,693.5) | | | | | (2,884.6) | (29.4) | | | State Lotteries | 4,420.3 | 7,583.8 | 6,409.2 | 8,598.2 | 1,988.9 | 45.0 | -1,174.6 | -15.5 | 2,188.9 | 34.2 | | | | | (7,563.8) | (6,409.2) | (8,578.2) | | | | | | | | (d) | Social Services | 2,558.0 | 2,799.3 | 2,812.9 | 3,169.4 | 254.9 | 10.0 | 13.6 | 0.5 | 356.5 | 12.7 | | (e) | Economic Services | 12,424.4 | 14,066.7 | 14,142.4 | 16,155.7 | 1,718.0 | 13.8 | 75.6 | 0.5 | 2,013.3 | 14.2 | | | | | (14,036.7) | | (16,005.7) | | | (105.6) | (0.8) | (1,863.3) | (13.2) | | (f) | Fiscal Services | 0.2 | 0.1 | 0.1 | 0.1 | -0.1 | -40.0 | 0.0 | 28.6 | 0.0 | 0.0 |
*Comprise General Sales Tax, Central Sales Tax, Sales Tax on motor spirit and Purchase Tax on sugarcane, etc.
Notes:1.Figures for 2001-02 (Accounts) in respect of Bihar, Jammu & Kashmir, Jharkhand and Nagaland relate to Revised Estimates.
2.Figures outside brackets under the year 2002-03 (Budget Estimates) are adjusted for Rs.3,528.7 crore towards additional resources mobilisation measures proposed by the States.
3.Figures outside brackets under the year 2003-04 (Budget Estimates) are adjusted for Rs.2,574.0 crore towards additional resources mobilisation measures proposed by the States.
Source: Budget Documents of State Governments.
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