Registration  |   Document Holders  |   Check Post Collection  |   Total Revenue of the State  |   Share of Sales-Tax under Gujarat State own Taxes  |   Sales-Tax Receipts  |   Divisionwise Total Sales-Tax Receipts  |   Districtwise Sales-Tax Receipts(2003-04)  |   Statewise Receipts & Per Capital Incidence of Tax  |   Expenditure  |   Assesment  |   Recovery  |   Appeals  |   Appeal Before the Tribunal  |   Enforcement  |   Profession Tax  |   Data of Training Classes Conducted

 1. Registration

(As on 31st March) (No. Registered Dealers/Traders) Sr.No. Act 2000 2001 2002 2003 2004               1 Gujarat Sales Tax Act 401624 388362 377977 299881* 319774 2 Central Sales Tax Act 240060 227357 221675 182509 191836 3 Motor Spirit Taxation Act 1228 1268 1242 1171 2189

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 2. Document Holders

(As on 31st March) (No. Dealers) Sr.No. Documents 2000 2001 2002 2003 2004               1 License 20272 23401 23679 13662 14363 2 Recognition 23479 24619 17749 11629 14903 3 Permit 983 1000 1002 592 633

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 3. Sales-Tax Receipts

(As on 31st March) (Rs. In Crores) Year G.S.T C.S.T M.S.T TOTAL           1-5-60 to 1961 9.03 0.88 0.82 10.73 1961-62 11.60 1.49 0.94 14.03 1962-63 12.94 1.66 1.07 15.67 1963-64 15.72 2.95 1.12 19.79 1964-65 19.80 4.09 1.11 25.00 1965-66 21.06 4.72 1.50 27.28 1966-67 26.73 6.55 2.19 35.47 1967-68 29.68 7.64 2.32 39.64 1968-69 34.39 9.34 2.56 46.29 1969-70 40.96 11.51 2.73 55.20 1970-71 47.51 13.21 3.90 64.62 1971-72 54.76 14.97 4.79 74.52 1972-73 64.37 17.47 5.57 87.41 1973-74 71.06 18.65 5.27 94.98 1974-75 99.06 27.87 9.15 136.08 1975-76 113.33 33.53 10.28 157.14 1976-77 141.67 45.67 12.43 199.77 1977-78 150.64 49.97 12.88 213.49 1978-79 167.20 55.70 14.59 237.49 1979-80 209.09 68.51 14.35 291.95 1980-81 239.76 91.35 25.42 356.53 1981-82 317.10 105.97 42.12 465.19 1982-83 348.74 111.68 46.68 507.10 1983-84 383.24 113.01 64.17 560.42 1984-85 424.65 123.26 65.72 613.63 1985-86 470.92 145.09 77.69 693.70 1986-87 581.06 174.78 86.76 842.60 1987-88 687.17 198.65 119.84 1005.66 1988-89 881.81 235.48 144.08 1261.37 1989-90 1062.86 275.18 167.11 1505.15 1990-91 1171.26 309.76 251.37 1732.39 1991-92 1353.71 358.28 304.20 2016.19 1992-93 1543.23 417.23 345.65 2306.11 1993-94 1872.37 460.30 449.07 2781.74 1994-95 2181.58 516.45 510.93 3208.96 1995-96 2441.93 555.26 610.41 3607.60 1996-97 2684.43 596.47 756.10 4037.00 1997-98 2779.1 655.49 981.69 4416.28 1998-99 3000.70 752.60 1059.72 4813.02 1999-2000 3203.90 934.89 1014.22 5153.01 2000-01 3787.27 1048.36 1127.5 5963.13 2001-02 3654.98 1037.58 1210.90 5903.46 2002-03 3983.76 1201.36 1140.51 6325.63 2003-04 4542.06 1396.46 1296.80 7235.32 Year G.S.T C.S.T M.S.T Entry Tax CESS on M.S.T P.T L.T TOTAL 2003-04 4539.34 1396.46 1070.72 2.72 226.08 97.58 34.33 7367.23

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 4. Divisionwise Total Sales-Tax Receipts

(Rs. In Crores) Sr.No. Division 2000 2001 2002 2003 2004               1 Ahmedabad Div.1 & 2 2963.07 3512.55 3411.22 3465.55 3926.86 2 Gandhinagar 178.93 193.45 202.43 220.55 276.68 3 Vadodara 714.16 929.12 974.09 1319.17 1478.34 4 Surat Div.1 & 2 797.63 869.63 895.13 846.07 968.17 5 Bhavnagar 203.90 202.50 240.23 261.96 276.59 6 Rajkot 295.32 255.89 281.31 332.41 440.59   Total 5153.03 5963.14 6009.93 6448.50 7367.23

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 5. Districtwise Sales Tax Receipts For The Year 2003 - 2004.

(Rs In Crores) Sr.No. District G.S.T. C.S.T. M.S.T. Entry Tax Cess on M.S.T. P.T. L.T. Total                     1 Ahmedabad 2037.91 556.59 1064.48 1.13 226.08 21.22 19.45 3926.86 2 Palanpur(B.K) 10.08 2.57 0.00 0.04 0.00 2.20 0.00 14.89 3 Mahesana 78.50 35.27 0.00 0.00 0.00 3.26 0.00 117.03 4 Himatnagar(S.K) 24.50 8.98 0.00 0.01 0.00 2.68 0.00 36.17 5 Gandhinagar 57.59 37.23 0.00 0.01 0.00 2.88 0.00 97.71 6 Patan 8.14 1.62 0.00 0.00 0.00 1.02 0.00 10.78 7 Vadodara 845.35 209.13 0.01 0.00 0.00 12.24 14.80 1081.53 8 Nadiad-Kheda 29.64 3.98 0.00 0.00 0.00 2.71 0.00 36.33 9 Godhara 20.88 14.89 0.00 0.00 0.00 2026 0.00 38.03 10 Dahod 3.21 0.55 0.00 0.00 0.00 1.11 0.00 4.93 11 Anand 47.83 29.93 0.00 0.21 0.00 2.54 0.06 80.57 12 Bharuch 128.01 102.73 0.00 0.00 0.00 3.63 0.00 234.37 13 Surat 624.07 73.57 0.00 0.00 0.00 10.54 0.00 708.18 14 Ahwa 0.12 0.00 0.00 0.00 0.00 0.18 0.00 0.30 15 Narmada 1.47 0.67 0.00 0.00 0.00 0.44 0.00 2.58 16 Valsad 104.75 118.29 0.00 1.12 0.00 2.97 0.00 227.13 17 Navsari 20.76 10.15 0.00 0.02 0.00 1.63 0.00 32.56 18 Amreli 13.58 2.32 0.00 0.00 0.00 1.37 0.00 17.27 19 Bhavnagar 93.49 42.03 0.00 0.00 0.00 3.21 0.02 138.75 20 Surendranagar 20.45 13.53 0.00 0.00 0.00 1.62 0.00 35.60 21 Junaghdh 45.97 15.19 0.00 0.01 0.00 3.01 0.00 64.18 22 Porbandar 14.61 5.44 0.01 0.00 0.00 0.73 0.00 20.79 23 Rajkot 158.96 61.63 0.00 0.07 0.00 6.73 0.00 227.39 24 Jamnagar 59.83 26.28 5.99 0.00 0.00 3.06 0.00 95.16 25 Kutch-Bhuj 88.4 23.89 0.23 0.04 0.00 2.72 0.00 115.28 As per A.G. Diff. 1.24 0.00 0.00 0.00 0.00 1.62 0.00 2.86 Total 4539.34 1396.46 1070.72 2.72 226.08 97.58 34.33 7367.23

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 6. Expenditure

(As on 31st March) (Rs. in Crores) S.No Details 2000 2001 2002 2003 2004 1. Total Expenditure 61.76 70.78 61.98 64.27 65.89 2. % of Exp. to total Sales Tax Receipts 1.19 1.19 1.03 1.01 0.89

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 7. Assesment

(As on 31st March) (No. Dealers) Sr.No. Item A.C.s Cl.-1 Officers Cl.-2 Officers S.T.I Total               (A) Disposal during the Year 1547 13516 51834 221255 288152 (B) Pending Assessement at the end of the year as on 31-3-04 2562 29353 139686 339755 511356

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 8. Recovery

(As on 31st March) (Rs. in Crores) (A) Details 2000 2001 2002 (Revised) 2003 2004               1 Recoveries pending at the beginning of the year. 1101.48 3403.06 4887.20 5719.54 6550.27 2 Demand raised under all the Acts. 2566.51 1976.97 1684.52 2013.66 5414.87 3 Recoveries made during the year. 264.93 492.83 852.18 1182.93 1841.67 4 Pending recoveries at the end of the year. 3403.06 4887.2 5719.54 6550.27 10123.47 (B) Classification of pending recoveries (Reasonwise) 2000 2001 2002(Revised) 2003 2004               1 Under Court cases 1971.75 2908.99 2982.91 3039.66 3752.36 2 Under Scheme of Sugar Factories and Installment. 0.35 5.29 0.12 5.00 8.25 3 Under Deferment Scheme 226.16 272.39 278.70 383.58 1497.58 4 Under Appeals before Asst.Comm. 116.44 102.98 478.34 151.55 289.48 5 Insolvency &Liquidation 69.19 161.83 144.64 124.67 90.11 6 Written off cases 99.02 83.15 209.14 463.10 709.27 7 Current Recoveries 920.15 1352.57 1625.69 2382.71 3776.42   Total 3403.06 4887.2 5719.54 6550.27 10123.47 Year-Wise Pending Recovery (Rs.in Crores)   As on 31-3-2004   Upto 1990-91 96.35 1991-92 14.00 1992-93 22.41 1993-94 69.65 1994-95 50.79 1995-96 57.90 1996-97 71.00 1997-98 93.64 1998-99 174.38 1999-2000 2252.07 2000-2001 1228.69 2001-2002 616.76 2002-2003 376.99 2003-2004 4998.84 TOTAL 10123.47

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 9. Appeals A.C. WISE

(As on 31st March) Sr.No. Item Seizure Nonseizure Total           1 Opening Balance 742 5494 6236 2 Receipts 529 6240 6769 3 Disposal 711 7043 7754 4 Pending due to stay 1 0 1 5 Actula Pending for disposal 559 4691 5250

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 10. Appeals D.C. WISE

(As on 31st March) Sr.No. Item Seizure Nonseizure Total           1 Opening Balance 0 882 882 2 Receipts 0 991 991 3 Disposal 0 1062 1062 4 Pending due to stay 0 0 0 5 Actual Pending for disposal 0 811 811

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 11. Appeal Before Tribunal

(As on 31st March) Sr.No. Item 2000 2001 2002 2003 2004               1 Receipts under all acts 728 918 953 1030 1490 2 Disposal under all acts 691 535 706 1067 1502 3 Pending at the end of the year 4672 5055 5302 5704 5692

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 12. Enforcement

(As on 31st March) Sr.No. Item 2000 2001 2002 2003 2004               1 No. of inquiries conducted. 1660 2742 2720 1548 3695 2 No. of cases in which books seized 754 848 562 216 458 3 Extra Demand Raised (Rs. in Crore.) 2800 113 301.98 127.42 179.50

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 13. Check Post Collection

(As on 31st March) Sr.No. Item 2000 2001 2002 2003 2004               1 No. of Cases 3853 5890 9348 5013 10049 2 Collection. (Rs. in Crore) 7.77 22.01 24.03 28.77 52.83

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 14. Data of Training Classes Conducted

(As on 31st March) Sr.No. Details 2000 2001 2002 2003 2004               1 No. of Training classes 45 58 61 52 67 2 No. of Trainees (Total) 1600 1636 1886 2066 1674 (a) Sales tax Officers Cl-1/2 145 345 164 380 555 (b) Sales tax Inspector 629 714 1099 1383 618 (c) Senior clerk 331 200 283 104 164 (d) Junior clerk 495 377 340 199 337

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 15.Profession Tax

(As on 31st March) Year No. of self employed enrolled No. of registered employers Revenue realised [Rs. in crores] Annual growth rate of revenue (%)             1977-78 180025 7005 4.45 22.59 1978-79 427176 8095 6.46 45.17 1979-80 443508 9566 7.16 10.84 1980-81 456485 10714 7.99 11.59 1981-82 465503 12015 9.22 15.39 1982-83 478172 13608 10.96 18.87 1983-84 493839 15267 13.19 20.35 1984-85 512134 16996 16.02 21.46 1985-86 536963 18984 18.64 16.35 1986-87 556318 20930 21.56 15.67 1987-88 573171 23198 26.74 24.03 1988-89 590982 25541 30.49 14.02 1989-90 609421 28552 44.81 46.92 1990-91 623880 30836 38.05 -15.07 1991-92 642856 33536 38.85 2.18 1992-93 657933 36611 40.64 4.61 1993-94 686217 42364 44.35 9.13 1994-95 705553 46503 43.71 -1.44 1995-96 725294 50809 45.74 4.64 1996-97 740726 54895 48.02 2.28 1997-98 752696 55662 61.46 27.99 1998-99 757688 54077 74.65 21.46 1999-2000 787451 61091 82.72 10.81 2000-01 837903 63228 103.46 25.07 2001-02 843233 64930 92.12 -10.96 2002-03 839910 63925 93.13 1.09 2003-04 864014 65033 98.03 5.25 Year-wise Pending Recovery of Profession Tax (Rs. In crores) Year upto- 2000 2001 2002 2003 2004           1986-87 2.10 0.67 0.44 0.19 0.29 1987-88 1.06 0.55 0.34 0.29 0.18 1988-89 1.25 0.67 0.39 0.29 0.22 1989-90 1.46 1.02 0.66 0.31 0.29 1990-91 1.43 0.79 0.47 0.42 0.36 1991-92 1.18 0.90 0.51 0.50 0.45 1992-93 1.32 0.87 0.51 0.51 0.41 1993-94 1.75 1.16 0.62 055 0.49 1994-95 1.75 1.31 0.61 0.57 0.49 1995-96 1.76 0.88 0.50 0.38 0.40 1996-97 1.50 0.91 0.52 0.49 0.35 1997-98 1.43 0.68 0.45 0.66 0.73 1998-99 1.15 0.65 0.45 0.43 0.46 1999-2000 2.43 2.24 1.12 1.11 0.80 2000-01   2.08 2.06 1.08 0.96 2001-02     1.77 1.50 1.09 2002-03       1.33 0.72 2003-04         0.99 Total 19.47 14.71 10.98 10.89 9.68

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 16. Total Revenue of the State

(Receipts on Revenue Account) Sr.No Item Rs. in crores. Percentage to Total     2002-03 (Revised Estimate.) 2003-04 (Budget Estimate.) 2002-03 2003-04           1 Share in Central Taxes 1672.29 1740.49 9.74 9.29 2 State's own Tax Revenue 9269.02 10100.34 54.01 53.88 3 State's non Tax Revenue 3900.32 4513.75 22.73 24.08 4 Grants from the Centre 2319.78 2390.27 13.52 12.75 TOTAL 17161.41 18744.85 100.00 100.00

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 17. Share of Sales-Tax Under Gujarat States Own Taxes

(Rs. in Crores) Sr.No Item 2003-04 Budget Estimates Percentage to total         1 Taxes on Profession,trades, Callings and Employment 100.00 0.99 2 Land Revenue 87.70 0.87 3 Stamps and registration fees 583.66 5.78 4 Urban immovable Property Tax 2.00 0.02 5 State Excise 56.45 0.56 6 Sales Tax 6500.00 64.35 7 Taxes on Vehicles 830.00 8.22 8 Taxes on goods & Passengers 150.00 1.49 9 Taxes on Duties & Electricity 1590.53 15.75 10 Entertainment Tax 60.00 0.59 11 Other Taxes & Duties 140.00 1.39   TOTAL 10100.34 100.00

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 18. Statewise Receipts & Per Capita Incidence of Tax

Sr.No STATE 2003-04 Budget Estimates Per capita** Sales Tax     [Rs. In lakhs] Revenue In Rs.         1 Andhra Pradesh 974126 1286.36 2 Arunachal Pradesh 2500 229.12 3 Assam 142135 533.57 4 Bihar 199529 240.75 5 Chhattisgarh 126775 609.61 6 Goa 56500 4203.88 7 Gujarat 650000 1284.66 8 Haryana 379500 1800.03 9 Himachal Pradesh 44800 737.18 10 Jammu & Kashmir 56846 564.51 11 Jharkhand 167565 619.46 12 Karnataka 670081 1270.68 13 Kerala 641800 2015.79 14 Madhya Pradesh 334000 553.12 15 Maharashtra 1570500 1623.22 16 Manipur 3955 165.58 17 Meghalaya 9600 415.58 18 Mizoram 1800 202.01 19 Nagaland 6000 301.71 20 Orissa 176650 481.24 21 Punjab 357500 1471.84 22 Rajsthan 397000 702.99 23 Sikkim 2700 499.54 24 Tamilnadu 1047550 1686.58 25 Tripura 11800 369.77 26 Uttaranchal 62083 730.39 27 Uttar Pradesh 813849 490.11 28 WestBengal 498262 621.11 29 National Capital 439500 3188.71   Territory of Delhi       ALL STATES 9844906 960.94

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Source: STATE FINANCES

A Study of Budgets of 2003-2004.

Reserve Bank Of India. April-2004.

** Based on Provisional Population Totals 2001.