1

Appendix - I QUESTIONNAIRE FOR THE DEALERS

1. General Information : (a) Name of the Dealer : _____________________

(b) Address of the Dealer: ____________________

(c) Major Activity undertaken :

• Production

• Trading

• Export

• Any other

(d) Kind of Organization /Constitution of the firm :

• Sole Proprietorship

• Partnership

• Company

(e) Literacy Level of the owners of the firm :

2. Information about VAT :

(a) Is your firm registered under VAT Act ? Yes/No

(b) Was your firm registered under PGST Act also? Yes/No

(c) Is your firm covered under Turnover Tax (TOT)? Yes/No

If yes, then Amount of Tax paid annually in : 2005-06

2006-07

2007-08

2008-09

2009-10 (d) Total amount of Tax/VAT paid annually :

• Amount of Sales tax paid during the year 2004-05 : Rs.

• Amount of VAT paid in 2005-06 : Rs.

• Amount of VAT paid in 2006-07 : Rs.

• Amount of VAT paid in 2007-08 : Rs.

2

• Amount of VAT paid in 2008-09 : Rs.

• Amount of VAT paid in 2009-10 : Rs.

(e) Details of purchases for the year 2009-10 :

• Within the State (%)

• Outside the State (%)

• Imported from other countries (%)

(f) Benefit of Input Tax Credit availed

during the year 2009-10 : Rs.

(g) How much more time is spent on VAT as compared to

Sales Tax work on an average in a day?

(h) Has accounting staff engaged by you ever got training for

VAT? Yes/No

If yes, specify the training taken:

(i) Who prepares VAT returns?

• Self / CA / private Tax Practitioner / Members of your

Accounts Staff.

(j) What amount payment of you pay extra to your VAT

advisor/consultant as compared to Sales Tax (Per Annum)?

(k) Do you use computer for maintaining accounts ? Yes/No

(l) How do you keep your VAT accounts ?:

• Manually

• Partially Computerized

• Fully computerized.

3. How many invoices were issued by you per day during

2009-10?

(a) Do you know the amount of penalty for not issuing a sale

bill ? Yes/No

If yes, what is the amount of penalty?

3

(b) Does the department conduct the checking for the evasion

of the tax? Yes/No

(c) Has any customer complained against you to the

department for not issuing a bill to him? Yes/No

4. Do you have to maintain additional account books Under

VAT Act as compared to Sales Tax Act? Yes/No

If yes, specify the account books maintained :

5. Is there any monetary difference in keeping books of

accounts under VAT Act as compared to Sales Tax Act?

Yes/No

If yes, explain yearly amount :

6. General Experience / Difficulties about VAT Act :

(a) What is your experience regarding power of self-

assessment?

(b) How many times during the year 2009-10, officers of

the department visited your firm?

• Frequency of visit :

Increased/decreased /or same as compared to

sales tax.

(c) Difficulties faced with respect to ITC (Please explain)

• Not given to full extent

• VAT credit exceeded the VAT payable (If yes, please

specify)

• Not given on all purchases

• Adjusted in the next return of VAT/carried over to

next year

• Any other

4

(d) What difficulties have you faced under the VAT

System ?

• Difficulty about understanding accounting issues

about VAT

• No clarity about VAT on stocks / inventories

• Delay in VAT refund

• Any other (please specify)

(e) Have you engaged any C.A. for the purpose of audit?

Yes/ No

If yes, explain the amount paid annually 2009-10 Rs:

(f) Has your profit increased/ remained constant /

decreased after the introduction of VAT?

(g) What difficulties under VAT continue cropping up?

(h) It is believed that prices of commodities have

increased after the implementation of VAT Act.

Yes/ No

(i) Has VAT reduced tax evasion? Yes/ No

If yes, to what extent?

7. Are you seeking a refund ? Yes/ No

If Yes :

(a) How much time is taken by the department to issue

you the refund ?

(b) What are the difficulties faced by you for getting the

refund ?

(c) What is your experience while getting a refund ?

(d) Dealing of the department while making a refund ?

(e) Your suggestions :

5

8. Please indicate your attitude towards following statements:

Agree Disagree Uncertain

1 2 3

(a) VAT is more simple method as compared to the sales

tax.

1 2 3

(b) VAT involves more paper work than sales tax.

1 2 3

(c) VAT helps in controlling sales and purchases efficiently.

1 2 3

(d) VAT adversely affects the cash flow.

1 2 3

(e) VAT has provided greater opportunity to the tax officials

to harass the firms.

1 2 3

(f) Refund of VAT paid in excess is generally delayed.

1 2 3

9. Comments/ Suggestions about VAT : (a) Merits of VAT

(b) Demerits of VAT

(c) What are your suggestions to make VAT manufacturer/

trader friendly?

6

Appendix - II

QUESTIONNAIRE FOR THE CONSUMERS

General Information : 1. Name of the consumer : ……………………………….

(a) Age ………… years

(b) Sex …………. male/female

(c) Income per month Rs. ………………

(d) Expenditure per month Rs. ………………

(e) Commodities purchased Amount spent (Rs.)

(i)

(ii)

(iii)

(iv)

2. Occupation : ………………………

3. Qualifications : ………………....

4. Family Particulars :

Name Relation

with the

consumer

Age Sex Education Marital

Status

Occupation Income

per

month

Information about VAT:

5. Do you know what is VAT? Yes/No

6. Do you find an increase in the prices of commodities after

the introduction of VAT? Yes/No

If yes, how much ……………………………………………

7

7. Do you know which tax Act was been replaced by VAT?

Yes/No

If yes, name of the Act replaced ………………………………..

8. Why sale tax has been replaced by VAT?

Reason :

9. Do you understand the importance of a proper bill issued

by the shopkeeper? Yes/No

10. Whom do you consider responsible for the bill?

Shopkeeper/

Consumer

11. If a bill is not issued, who is the gainer?

Shopkeeper/

Consumer

12. When you demand the bill what is the reaction of

shopkeeper?

(a) Issues the bill

(b) Demands extra payment as tax

(c) Refuses to issue the bill

13. If a shopkeeper does not issue the bill, what would you do

in that situation?

(a) Did Nothing

(b) Demanded the bill

(c) Refused to purchase the commodity

(d) Complained against the shopkeeper to the department

8

14. Does the shopkeeper issue you the bill for the same

amount you have paid to the shopkeeper?

(a) Issue bill for the actual amount Yes/No

(b) Issue bill for less than actual amount paid Yes/No

If yes, how much less amount Rs.

…………………………………

15. Have you purchased any durable commodity during the

last five years on which VAT has been paid ? :

Commodity Year of

Purchase

Amount VAT Paid

16. Mention the items which you prefer to purchase without a

bill.

Commodity Approximate Value

17. Have you purchased any durable commodity during the

last five years without a proper bill/without paying VAT?

9

Yes/No

If yes :

Commodity Year of Purchase Amount

18. Do you insist upon the shopkeeper for under billing the

sales. Yes/No

If yes, how much under

billing……………………………………..

19. What is the best way to increase revenue through VAT?:

(a) Increasing rate of tax

(b) Widening its coverage

(c) Discourage tax evasion.

10

Appendix 4.1

S. No. Sales Tax/VAT Items

NSS Consumption

Item Elasticity

1 2 3 4

Commodities with Elasticity less than 1

1. Branded Atta, Maida, Suji and Besan (Cereal) 0.2638

2. Paddy -do- 0.2638

3. Rice -do- 0.2638

4. Rice Bran -do- 0.2638

5. Wheat -do- 0.2638

6. Chillies Spices 0.5236

7. Pulses Pulses and their products 0.5950

8. Edible Oil (Edible Oil) 0.6724

9. Vegetable Oil -do- 0.6724

10. Vegetable Oil and Ghee -do- 0.6724

11. Coal (Fuel and Light) 0.6908

12. Diesel -do- 0.6908

13. Husk -do- 0.6908

14. Kerosene Oil -do- 0.6908

15. LPG -do- 0.6908

16. Petrol -do- 0.6908

17. Fireworks -do- 0.6908

18. Bed Sheets, Covers and other made up (Clothing) 0.7984

11

19. Coir Products -do- 0.7984

20. Coir Mattresses -do- 0.7984

21. Hosiery -do- 0.7984

22. Readymade Garments -do- 0.7984

23. Yarn -do- 0.7984

24. Cotton and Cotton waste -do- 0.7984

25. Milk (Milk and Milk Products) 0.9607

26. Milk Products -do- 0.9607

27. Skimmed Milk Powder -do- 0.9607

28. Footwear shoes (Footwear) 0.9709

29. Furskin and Furarticles -do- 0.9709

30. Leather -do- 0.9709

Commodities with Elasticity between 1 and 2

1. Molasses Misc. Consumer Goods 1.0618

2. Liquor -do- 1.0618

3. Tea excluding Green Tea -do- 1.0618

4. Automobiles and its parts (Non-Food Expenditure) 1.1756

5. Karyana Items -do- 1.1756

6. Batteries -do- 1.1756

7. Arms and Ammunition -do- 1.1756

8. Body Builders -do- 1.1756

9. Bicycles -do- 1.1756

10. Cement -do- 1.1756

12

11. Bricks/B.K.O. -do- 1.1756

12. Chemicals -do- 1.1756

13. Combines and their parts -do- 1.1756

14. Stationery -do- 1.1756

15. Computer Stationery -do- 1.1756

16. Rubber Goods -do- 1.1756

17. Scrap -do- 1.1756

18. Bearings of all types -do- 1.1756

19. Cosmetic Goods -do- 1.1756

20. Crockery -do- 1.1756

21. C.I. casting -do- 1.1756

22. Hardware -do- 1.1756

23. Capital Goods -do- 1.1756

24. Lubricants -do- 1.1756

25. Diesel Engine -do- 1.1756

26. Mobil Oil -do- 1.1756

27. Oil Cake and Deolled Cake -do- 1.1756

28. Oil Engine and Parts -do- 1.1756

29. Plastic Goods -do- 1.1756

30. Tyre and Tubes -do- 1.1756

31. Paint -do- 1.1756

32. Paper -do- 1.1756

33. Opticals -do- 1.1756

13

34. Packing Material -do- 1.1756

35. Soap and Detergent -do- 1.1756

36. Soft Drinks (Beverages,

Refreshments, Processed Food)

1.2223

37. Bakery Goods -do- 1.2223

38. Jams, squashes, pickles -do- 1.2223

39. Processed Food -do- 1.2223

40. Ice -do- 1.2223

41. Dry Fruits Dry Fruits 1.3723

42. Roasted, fried grams and groundnuts -do- 1.3723

43. Drugs and Medicine Medical 1.4363

44. Dyes and Chemicals -do- 1.4363

45. Hotel and Restaurants Consumer Services 1.6041

46. Transport -do- 1.6041

47. Works Contract -do- 1.6041

48. Telecommunication equipments -do- 1.6041

Commodities with Elasticity 2

1. Carpets (Durable Goods) 2.0000

2. Electric Goods -do- 2.0000

3. Electronics -do- 2.0000

4. Furniture -do- 2.0000

5. Glass Sheets -do- 2.0000

6. Glassware -do- 2.0000

14

7. Gold, Jewellery, Precious Stones -do- 2.0000

8. Monoblock Pumps -do- 2.0000

9. Sewing Machines and their parts -do- 2.0000

10. Steel Furniture -do- 2.0000

11. Utensils -do- 2.0000

12. Marbles -do- 2.0000

13. Motor Vehicles and their parts -do- 2.0000

14. Nut bolts -do- 2.0000

15. Pipe and pipe fittings -do- 2.0000

16. Rail Components -do- 2.0000

17. Tools -do- 2.0000

18. Inverters -do- 2.0000

19. Iron and Steel -do- 2.0000

20. Plywood, Board, Glass and Sunmica -do- 2.0000

21. Sanitary Goods -do- 2.0000

22. Sport Goods -do- 2.0000

23. Timber -do- 2.0000

24. Tractors and their parts -do- 2.0000

25. Watch and clock -do- 2.0000

26. White goods (AC, Washing Machine, etc.) -do- 2.0000

15

Appendix 4.2

LIST OF UNCLASSIFIED ITEMS IN PUNJAB

1. Acid

2. Aluminium Utensils

3. Amonia

4. Buckets

5. Cell Phone

6. Ferrous & Non-Ferrous Items

7. H.D.P.C.

8. Hand Pump & Parts

9. Insecticide Pand Pesticide

10. Industrial Cable

11. Industrial Output

12. Oil Seeds

13. Packed Meat, Fish & Poultery

14. Plastic Granules

15. Sand, Bajri & Stone

16. Safety Matchbox

17. Self-Adhesive Tape

18. Silk Fabrics

19. Software

20. Soil & Toils

16

21. Sugarcane

22. Toys

23. Wooden Crate

24. Writing Ink

25. Writing Instruments

17

Appendix 4.3 LIST OF UNCLASSIFIED ITEMS IN HARYANA

1. Arms and Ammunition

2. Bed Sheets, Cover and Others

3. Branded (Atta, Maida, Suji & Besan)

4. Carpets

5. Chillies

6. Coal

7. Coir Mattresses

8. Cotton & Cotton Waste

9. Diesel Engine

10. Dyes and Chemicals

11. Fur Skin & Fur Articles

12. Glassware

13. Ice

14. Milk

15. Milk Products

16. Motor Vehicle & Parts

17. Nut Bolts

18. Rail Components

19. Watches & Rocks

20. Acid

21. Aluminum Utensils

22. Ammonia

18

23. Buckets

24. Cell Phone

25. Coffee Beans

26. Ferrous & Non-Ferrous Items

27. H.D.P.C.

28. Hand Pump & Parts

29. Insecticide and Pesticide

30. Industrial Cable

31. Industrial Output

32. Oil Seeds

33. Packed Meat, Fish and Poultary

34. Plastic Granules

35. Safety Matchbox

36. Sand, Bajri & Stone

37. Self-adhesive Tape

38. Silk Fabrics

39. Software

40. Soil & Toils

41. Sugarcane

42. Toys

43. Wooden Crate

44. Writing Ink

45. Writing Instruments

1

Appendix 4.4

COMMODITY-WISE TAX COLLECTION FROM SALES TAX / VAT IN PUNJAB

Name of the Commodity 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07

Arm and Ammunition 0.27 0.58 0.62 0.76 0.92 0.90 0.50 1.11 1.32 1.55 2.06 2.09 2.40 2.58 2.98 3.60 3.78

Auto mobiles and its parts 48.25 61.95 70.93 83.29 104.84 102.77 109.88 121.86 129.62 173.38 229.78 235.48 269.41 291.06 331.07 406.72 423.44

B.K.O/ Bricks 1.70 1.93 2.42 3.01 3.65 3.83 4.10 4.49 4.81 6.41 8.55 8.67 9.90 10.65 12.35 14.92 15.63

Bakery Goods 2.48 3.01 3.40 4.05 5.07 4.97 5.44 5.98 6.31 8.42 11.22 11.53 13.09 14.10 16.32 19.52 20.69

Batteries 1.20 1.84 1.98 2.35 2.93 2.90 3.10 3.43 3.65 4.84 6.48 6.58 7.53 8.10 9.35 11.33 11.83

Bearings of all types 0.80 0.79 0.85 1.01 1.25 1.24 1.32 1.47 1.56 2.07 2.77 2.81 3.22 3.47 4.00 4.85 5.06

Bed sheets, cover & other made up 0.18 0.27 0.29 0.34 0.43 0.42 0.45 0.50 0.53 0.71 0.95 0.96 1.10 1.19 1.37 1.66 1.73

Bi-Cycles and Accessories 2.69 3.52 3.78 4.50 5.59 5.54 5.92 6.55 6.97 9.25 12.37 12.56 14.37 15.47 17.85 21.64 22.59

Body Builders (Motor Vehicle) 1.90 2.56 2.74 3.27 4.06 4.02 4.30 4.76 5.06 6.72 8.99 9.12 10.44 11.24 12.97 15.72 16.41

Branded (Atta, Maida, Suji & Besan) 0.20 0.22 0.23 0.27 0.34 0.34 0.36 0.40 0.43 0.57 0.76 0.77 0.88 0.95 1.09 1.32 1.38

C.I Casting 1.62 2.14 2.29 2.73 3.39 3.36 3.59 3.98 4.23 5.61 7.50 7.62 8.72 9.38 10.83 13.13 13.70

Capital Goods 2.83 3.74 4.01 4.78 5.94 5.88 6.28 6.96 7.40 9.83 13.14 13.34 15.27 16.44 18.97 23.00 24.00

Carpets 0.15 0.27 0.29 0.34 0.43 0.42 0.45 0.50 0.53 0.70 0.94 0.96 1.09 1.18 1.36 1.65 1.72

Cement 16.92 22.43 24.06 28.64 35.62 35.26 37.67 41.74 44.38 58.91 78.78 79.97 91.54 98.55 113.70 137.85 143.87

Chemicals 2.43 3.66 3.93 4.68 5.82 5.76 6.15 6.82 7.25 9.62 12.86 13.06 14.95 16.09 18.56 22.51 23.49

Chillies 0.05 0.08 0.09 0.10 0.13 0.12 0.13 0.15 0.16 0.21 0.28 0.29 0.32 0.35 0.40 0.49 0.51

2

Coir Products Excluding 0.01 0.12 0.13 0.15 0.19 0.19 0.20 0.22 0.24 0.32 0.42 0.43 0.49 0.53 0.61 0.74 0.77

Coal 1.73 2.41 2.59 3.08 3.83 3.79 4.05 4.49 4.77 6.33 8.47 8.59 9.84 10.59 12.22 14.81 15.46

Combine & Their parts 0.26 0.35 0.37 0.44 0.55 0.55 0.58 0.65 0.69 0.91 1.22 1.24 1.42 1.53 1.76 2.14 2.23

Computer Stationery 0.48 0.64 0.68 0.81 1.01 1.00 1.07 1.19 1.26 1.67 2.24 2.27 2.60 2.80 3.23 3.92 4.09

Cor mattresses 0.18 0.24 0.25 0.30 0.37 0.37 0.40 0.44 0.47 0.62 0.83 0.84 0.96 1.03 1.19 1.45 1.51

Costmetic Goods 5.18 6.85 7.35 8.74 10.87 10.76 11.50 12.74 13.55 17.98 24.05 24.41 27.94 30.09 34.71 42.08 43.92

Cotton & Cotton waste 8.27 11.19 12.01 14.29 17.78 17.60 18.80 20.83 22.15 29.40 39.32 39.91 45.68 49.18 56.74 68.79 71.80

Crockery 0.63 0.85 0.91 1.08 1.35 1.34 1.43 1.58 1.68 2.23 2.98 3.03 3.47 3.73 4.31 5.22 5.45

Diesel 62.57 99.84 107.13 127.49 140.58 156.97 167.73 175.83 197.59 262.27 340.76 356.05 407.53 438.77 506.21 613.72 640.53

Diesel Engine 1.22 1.62 1.74 2.07 2.57 2.55 2.72 3.01 3.21 4.25 5.69 5.78 6.61 7.12 8.21 9.96 10.39

Dry Fruits 0.43 0.58 0.62 0.74 0.92 0.91 0.98 1.08 1.15 1.53 2.04 2.07 2.37 2.56 2.95 3.57 3.73

Drugs And Medicine 11.29 15.21 16.32 19.42 24.16 23.92 25.55 28.32 30.10 39.96 53.44 54.25 62.09 66.85 77.13 93.50 97.59

Dyes And Chemicals 2.85 3.76 4.03 4.80 5.97 5.91 6.32 7.00 7.44 9.88 13.21 13.41 15.35 16.52 19.06 23.11 24.12

Edible Oils 2.37 3.14 3.37 4.00 4.98 4.93 5.27 5.84 6.21 8.24 11.02 11.18 12.80 13.78 15.90 19.28 20.12

Electricals Goods 8.97 11.89 12.65 15.18 18.88 18.69 19.97 22.13 23.52 31.23 41.76 42.39 48.52 52.24 60.27 73.07 76.26

Electronics Goods 15.23 20.12 21.09 25.70 31.97 31.64 33.81 37.46 39.83 52.87 70.70 71.77 82.15 88.44 102.04 123.71 129.11

Fire Works 0.36 0.47 0.50 0.60 0.75 0.74 0.79 0.87 0.93 1.23 1.65 1.67 1.92 2.06 2.38 2.88 3.01

Footwear Shoes 2.03 2.66 2.85 3.39 4.22 4.18 4.46 4.94 5.26 6.98 9.33 9.47 10.84 11.67 13.47 16.33 17.04

Fur Skin & Fur Articles 0.01 0.02 0.03 0.04 0.04 0.04 0.04 0.04 0.05 0.06 0.08 0.08 0.10 0.10 0.01 0.14 0.15

3

Furniture 0.97 1.29 1.39 1.65 2.05 2.03 2.17 2.41 2.56 3.39 4.54 4.61 5.27 5.68 6.55 7.94 8.29

Glass Sheets 0.66 0.87 0.93 1.11 1.38 1.36 1.46 1.62 1.72 2.28 3.05 3.10 3.54 3.82 4.40 5.34 5.57

Glassware 1.12 1.48 1.58 1.88 2.34 2.32 2.48 2.75 2.92 3.88 5.19 5.26 6.03 6.49 7.48 9.07 9.47

Hardware 2.15 2.87 3.08 3.66 4.56 4.51 4.82 5.34 5.68 7.53 10.08 10.23 11.71 12.60 14.54 17.63 18.40

Hosiery 6.19 8.12 8.71 10.37 12.90 12.77 13.64 15.12 16.07 21.33 28.53 28.96 33.15 35.69 41.17 49.92 52.10

Hotel and restaurants 1.75 2.50 2.68 3.19 3.97 3.93 4.20 4.65 4.94 6.56 8.78 8.91 10.20 10.98 12.67 15.36 16.03

Husk 0.72 0.95 1.02 1.22 1.51 1.50 1.60 1.77 1.88 2.50 3.35 3.40 3.89 4.19 4.83 5.85 6.11

ICE 0.09 0.12 0.13 0.15 0.19 0.19 0.20 0.22 0.23 0.31 0.42 0.42 0.48 0.52 0.60 0.73 0.76

Invertors 0.41 0.54 0.58 0.68 0.85 0.84 0.90 1.00 1.06 1.41 1.88 1.91 2.19 2.36 2.72 3.30 3.44

Iron & Steel 37.73 51.18 54.75 65.35 81.29 80.46 85.97 95.26 101.28 134.43 176.36 182.50 208.89 224.90 259.47 314.58 328.32

Jams Squashes Pickles 0.25 0.34 0.36 0.43 0.53 0.53 0.56 0.62 0.66 0.88 1.18 1.20 1.37 1.47 1.70 2.06 2.15

Jewellery 1.11 1.47 1.57 1.87 2.33 2.31 2.46 2.73 2.90 3.85 5.15 5.23 5.99 6.45 7.44 9.02 9.41

Karyana Items 4.16 5.49 5.89 7.01 8.72 8.63 9.23 10.22 10.87 14.43 19.29 19.58 22.41 24.13 27.84 33.76 35.23

Kerosene oil 1.70 2.25 2.41 2.87 3.57 3.53 3.78 4.18 4.45 5.90 7.90 8.02 9.17 9.88 11.40 13.82 14.42

L.P.G 3.40 4.57 4.90 5.83 7.25 7.18 7.67 8.50 9.04 11.99 16.04 16.28 18.64 20.06 23.15 28.06 29.29

Leather 0.59 0.79 0.84 1.00 1.25 1.24 1.32 1.46 1.55 2.06 2.76 2.80 3.21 3.45 3.98 4.83 5.04

Liquor 4.21 5.57 5.97 7.11 8.84 8.75 9.35 10.36 11.02 14.63 19.56 19.86 22.73 24.47 28.23 34.22 35.72

Lubricants 4.74 6.26 6.72 8.00 9.95 9.84 10.52 11.66 12.39 16.45 22.00 22.33 25.56 27.52 31.75 38.49 40.17

Marbles 2.20 2.91 3.12 3.71 4.62 4.57 4.88 5.41 5.75 7.64 10.21 10.37 11.87 12.78 14.74 17.87 18.65

4

Milk 1.94 2.56 2.75 3.27 4.07 4.03 4.30 4.77 5.07 6.73 9.00 9.13 10.45 11.25 12.98 15.74 16.43

Milk Products 2.85 3.76 4.04 4.80 5.97 5.91 6.32 7.00 7.44 9.88 12.21 13.41 15.35 16.53 19.07 23.12 24.13

Mobil Oil 0.37 0.49 0.53 0.63 0.78 0.78 0.83 0.92 0.98 1.30 1.74 1.76 2.02 2.17 2.51 3.04 3.17

Molasses 1.27 1.67 1.79 2.14 2.66 2.63 2.81 3.11 3.31 4.39 5.88 5.96 6.83 7.35 8.48 10.28 10.73

Mono Block Pumps 0.95 1.25 1.35 1.60 1.99 1.97 2.11 2.34 2.48 3.30 4.41 4.47 5.12 5.51 6.36 7.71 8.05

Motor Vehicle & Parts 26.98 35.78 38.01 45.68 56.83 56.25 60.10 66.60 70.80 93.98 115.69 126.58 146.03 157.22 181.39 219.91 229.52

Nut Bolts 1.44 1.93 2.07 2.47 3.07 3.04 3.25 3.60 3.83 5.08 6.79 6.89 7.89 8.49 9.80 11.88 12.40

Oil Cake & Deolled Cake 0.35 0.47 0.50 0.60 0.74 0.73 0.78 0.87 0.92 1.22 1.64 1.66 1.90 2.05 2.36 2.86 2.99

Oil Engine and Parts 1.09 1.44 1.55 1.84 2.29 2.27 2.42 2.68 2.85 3.79 5.07 5.14 5.89 6.34 7.31 8.86 9.25

Opticals 0.08 0.11 0.12 0.14 0.17 0.17 0.18 0.20 0.21 0.28 0.38 0.38 0.44 0.47 0.55 0.66 0.69

Packing Material 1.78 2.35 2.52 3.00 3.73 3.69 3.95 4.37 4.65 6.17 8.25 8.38 9.59 10.32 11.91 14.44 15.07

Paddy & Others 38.23 53.15 57.03 67.87 84.42 83.56 89.29 98.94 104.19 139.62 176.93 188.55 216.95 231.58 269.48 326.72 340.99

Paint 4.14 5.47 5.87 6.99 8.69 8.60 9.19 10.19 10.83 14.38 19.23 19.29 22.34 24.05 27.75 33.64 35.11

Paper 1.14 1.51 1.62 1.92 2.39 2.37 2.53 2.80 2.98 3.95 5.29 5.37 6.14 6.62 7.63 9.25 9.17

Petrol 83.27 107.37 114.21 137.11 170.54 168.81 180.38 199.87 211.49 282.05 363.21 379.91 438.27 471.86 544.39 660.01 688.84

Pipe & Pipe Fitting 2.52 3.33 3.57 4.25 5.29 5.24 5.60 6.20 6.59 8.75 11.70 11.88 13.60 14.64 16.89 20.48 21.37

Plastic goods 0.85 1.13 1.21 1.44 1.79 1.77 1.90 2.10 2.23 2.96 3.96 4.02 4.61 4.96 5.72 6.94 7.24

Plywood, Board, Glass & Sunmica 2.22 2.94 3.15 3.75 4.66 4.62 4.93 5.46 5.81 7.71 9.91 10.62 11.98 12.90 14.88 18.04 19.38

Processed Food 0.21 0.35 0.48 0.72 0.98 1.23 1.49 2.01 2.63 3.45 4.61 5.91 6.71 7.31 8.49 9.51 10.64

5

Pulses 1.20 1.59 1.71 2.03 2.53 2.50 2.67 2.96 3.15 4.18 5.59 5.68 6.50 6.99 8.07 9.78 10.21

Rail Components 0.40 0.53 0.57 0.67 0.84 0.83 0.89 0.98 1.04 1.38 1.85 1.88 2.15 2.32 2.67 3.24 3.38

Readymade garments 2.45 2.77 2.97 3.54 4.40 4.35 4.65 5.15 5.48 7.27 9.73 9.87 11.30 12.17 14.04 17.02 17.76

Rice 0.97 1.29 1.38 1.64 2.05 2.02 2.16 2.40 2.55 3.38 4.52 4.59 5.26 5.66 6.53 7.91 8.26

Rice Bran 0.65 0.93 1.00 1.19 1.48 1.47 1.57 1.74 1.84 2.45 3.27 3.32 3.80 4.10 4.73 5.73 5.98

Raosted, Fried grams and groundnuts 0.28 0.37 0.39 0.47 0.58 0.58 0.62 0.68 0.73 0.97 1.29 1.31 1.50 1.62 1.87 2.26 2.36

Rubber Goods 0.61 0.81 0.87 1.03 1.28 1.27 1.36 1.51 1.60 2.13 2.84 2.88 3.30 3.56 4.10 4.97 5.19

Sanitary goods 2.10 3.43 3.68 4.37 5.44 5.39 5.76 6.38 6.78 9.00 12.04 12.07 13.98 14.98 17.37 21.06 21.98

Scrap 0.95 1.58 1.70 2.02 2.51 2.49 2.66 2.94 3.13 4.15 5.55 5.64 6.45 6.95 8.01 9.72 10.40

Skimmed Milk Powder 0.38 0.50 0.53 0.63 0.79 0.78 0.84 0.93 1.01 1.31 1.75 1.72 2.03 2.19 2.52 3.06 3.19

Soap & Detergent 4.43 6.11 6.56 7.81 9.71 9.61 10.27 11.38 12.01 16.06 21.48 21.76 24.95 26.62 31.00 37.58 39.22

Soft Drinks 3.29 7.23 7.75 9.23 11.48 11.36 12.14 13.45 14.05 18.98 25.39 25.63 29.50 31.76 36.64 44.42 46.61

Sports Goods 0.56 0.74 0.79 0.94 1.17 1.16 1.24 1.38 1.46 1.94 2.60 2.63 3.02 3.25 3.75 4.54 4.74

Stationery 0.34 0.44 0.48 0.57 0.70 0.70 0.74 0.82 0.88 1.16 1.56 1.58 1.81 1.95 2.24 2.72 2.84

Steel Furniture 0.22 0.70 0.75 0.89 1.11 1.10 1.17 1.30 1.38 1.83 2.45 2.42 2.84 3.06 3.53 4.28 4.47

Tea Excluding Green Tea 1.82 2.60 2.79 3.33 4.14 4.09 4.38 4.85 5.15 6.84 9.15 9.29 10.63 11.45 13.21 16.01 16.71

Telecommunication Equipment 0.28 0.32 0.38 0.45 0.66 0.75 0.86 0.95 1.05 1.35 2.68 3.74 4.28 4.60 5.31 6.44 6.72

Timber 3.65 4.89 5.24 6.24 7.76 7.68 8.21 9.09 9.67 12.83 17.16 17.25 19.75 21.47 24.77 30.03 31.34

Tools 1.22 1.63 1.75 2.09 2.59 2.57 2.74 3.04 3.23 4.29 5.74 5.83 6.67 7.18 8.28 10.04 10.48

6

Tractor & Parts 4.85 6.41 6.88 8.19 10.19 10.08 10.77 11.94 12.69 16.85 22.53 22.87 25.79 27.78 32.51 39.42 41.14

Tyre & Tubes 5.98 8.90 9.55 11.37 14.14 13.99 14.95 16.57 17.61 23.38 31.27 31.74 35.33 38.79 45.13 54.71 57.10

Utensils 0.41 0.54 0.58 0.68 0.85 0.84 0.90 1.00 1.06 1.41 1.88 1.91 2.19 2.36 2.72 3.30 3.44

Vegetable Oil 0.55 0.73 0.78 0.93 1.16 1.14 1.22 1.36 1.44 1.91 2.56 2.60 2.97 3.20 3.69 4.47 4.67

Vegetable Oil and Ghee 1.17 1.55 1.66 1.98 2.46 2.43 2.60 2.88 3.06 4.07 5.44 5.52 6.32 6.75 7.85 9.51 9.93

Watch & Clocks 0.26 0.34 0.36 0.43 0.54 0.53 0.57 0.63 0.67 0.89 1.19 1.21 1.39 1.49 1.72 2.09 2.18

Wheat 22.10 27.77 29.75 35.47 44.12 43.67 46.66 51.70 53.92 65.96 87.58 98.42 109.80 117.06 140.82 169.39 178.86

White Goods (AC, Washing Machine etc) 1.10 1.55 2.94 4.02 6.89 7.76 9.10 10.07 10.98 13.63 17.57 19.87 21.63 24.49 28.24 34.23 35.73

Works Contract 3.43 3.69 4.11 5.84 6.49 7.35 8.97 9.42 11.81 14.31 19.83 25.28 29.66 35.32 40.06 48.20 54.48

Yarn 9.24 12.21 13.10 15.60 19.40 19.20 20.52 22.73 24.17 32.08 42.91 43.55 48.85 53.67 61.92 70.35 78.35

Others 41.25 33.05 31.13 33.76 57.55 37.77 38.45 52.24 45.46 64.08 136.24 73.30 83.50 85.72 94.91 117.14 110.45

TOTAL 569.72 752.71 807.68 961.19 1195.58 1183.41 1264.50 1401.14 1489.66 1977.28 2644.41 2684.33 3072.44 3307.94 3816.38 4626.88 4829.02

7

Appendix 4.5

COMMODITY-WISE TAX COLLECTION FROM SALES TAX / VAT IN HARYANA

Name of the Commodity 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07

Auto Mobiles and its parts 36.06 45.22 49.31 56.02 64.89 76.94 100.61 113.19 116.59 143.42 187.6 218.32 243.3 279.79 347.07 408.56 499.6

B.K.O/ Bricks 3.61 4.53 4.94 5.61 6.5 7.7 10.07 11.33 11.68 14.36 18.79 21.86 24.36 28.02 34.75 40.91 50.03

Bakery Goods 0.15 0.19 0.2 0.23 0.27 0.32 0.41 0.47 0.48 0.59 0.77 0.9 1 1.15 1.43 1.68 2.06

Batteries 0.06 0.08 0.09 0.1 0.12 0.14 0.18 0.2 0.21 0.26 0.33 0.39 0.57 0.97 1.33 1.57 1.92

Bearings of all types 0.45 0.56 0.61 0.69 0.8 0.95 1.24 1.4 1.44 1.77 2.32 2.7 3 3.45 4.28 5.04 6.17

Bi-Cycles and Accessories 1.58 1.98 2.16 2.46 2.85 3.38 4.42 4.97 5.12 6.3 8.23 9.58 10.68 12.28 15.23 17.93 21.93

Body Builders (Motor Vehicle) 0.69 0.87 0.95 1.08 1.25 1.48 1.93 2.17 2.24 2.75 3.6 4.19 4.67 5.37 6.67 7.85 9.59

C.I Casting 0.74 0.93 1.1 1.25 1.34 1.58 2.1 2.33 2.55 2.95 3.86 4.55 5.26 5.76 7.3 8.81 10.45

Capital Goods 0.39 0.51 0.56 0.63 0.73 0.87 1.14 1.28 1.32 1.62 2.12 2.47 2.75 3.16 3.92 4.62 5.65

Cement 14.45 18.11 19.75 22.44 25.99 30.82 40.3 45.34 46.7 57.45 75.14 87.45 97.45 112.07 139.02 163.65 200.11

Chemicals 2.92 3.29 3.58 4.07 4.72 5.59 7.31 8.23 8.48 10.43 13.64 15.87 17.69 20.34 25.23 31.74 37.82

Coir Products 0.74 0.93 1.01 1.15 1.34 1.58 2.07 2.33 2.4 2.95 3.86 4.49 5.01 5.76 7.14 8.41 10.28

Combine And Their parts 0.19 0.24 0.26 0.3 0.34 0.41 0.53 0.6 0.62 0.76 0.99 1.15 1.28 1.48 1.83 2.49 3.01

Computer Stationery 0.35 0.62 0.9 1.21 3.02 3.58 4.69 5.27 5.43 6.68 8.74 10.17 11.33 13.03 16.16 19.03 28.29

Cosmetic Goods 0.34 0.43 0.47 0.53 0.62 0.73 0.96 1.08 1.11 1.36 1.78 2.08 2.31 2.66 3.3 3.88 4.75

Crockery 0.26 0.33 0.36 0.41 0.47 0.56 0.73 0.82 0.85 1.04 1.36 1.59 1.77 2.03 2.52 2.97 3.99

8

Diesel 61.14 76.67 83.6 94.99 110.01 130.45 170.58 191.91 195.68 238.17 318.07 370.16 412.51 474.38 588.45 692.71 847.06

Dry Fruits 0.48 0.62 0.72 0.83 0.92 0.99 1.12 1.61 1.75 1.82 1.99 2.17 2.3 3.5 3.86 4.19 5.67

Drugs & Medicine 11.03 13.83 15.08 17.14 19.85 23.54 30.78 34.62 35.67 43.87 57.39 66.78 74.42 85.59 106.17 124.98 152.83

Edible Oils 5.85 6.08 6.63 9.53 16.63 25.65 33.54 37.73 38.86 47.81 62.53 72.77 81.1 93.26 115.69 136.19 166.53

Electrical & Electronics Goods 19.89 24.94 27.19 30.89 35.78 42.43 55.48 62.42 64.3 79.09 103.45 120.39 134.16 154.29 191.39 225.3 275.5

Fire Works 0.36 0.45 0.49 0.55 0.64 0.76 0.99 1.11 1.15 1.41 1.85 2.15 2.4 2.76 3.42 4.02 4.92

Footwear Shoes 0.81 1.02 1.11 1.26 1.46 1.74 2.27 2.55 2.63 3.23 4.23 4.92 5.49 6.31 7.83 9.21 11.27

Furniture 0.4 0.5 0.54 0.61 0.71 0.84 1.1 1.24 1.28 1.57 2.06 2.4 2.67 3.07 3.81 4.48 5.48

Glass Sheets 0.5 0.63 0.68 0.78 0.9 1.07 1.39 1.57 1.62 1.99 2.6 3.02 3.37 3.88 4.81 5.66 6.92

Hardware 6.9 7.91 8.62 9.8 11.35 13.46 17.6 18.89 19.39 24.08 31.81 37.18 41.55 48.93 60.7 71.46 87.38

Hosiery 1.73 2.17 2.37 2.69 3.12 3.69 4.83 5.43 5.6 6.89 9.01 10.48 11.68 13.43 16.66 19.62 23.99

Hotel and Restaurants 1.48 1.86 2.03 2.31 2.67 3.17 4.14 4.66 4.8 5.9 7.72 8.98 9.01 11.51 15.28 18.81 22.55

Husk 1.1 1.13 1.23 1.4 1.62 1.93 2.52 2.83 2.92 3.59 4.7 5.47 6.09 7.01 8.69 10.23 12.51

Invertors 0.1 0.12 0.14 0.15 0.18 0.21 0.28 0.81 1.32 3.15 4.12 4.79 5.34 6.14 7.62 8.97 10.97

Iron & Steel 11.32 14.36 15.66 17.79 20.61 24.44 31.96 35.95 36.03 43.55 52.59 65.34 76.28 88.87 110.24 129.77 158.69

Jams Squashes Pickles 0.05 0.06 0.07 0.09 0.11 0.14 0.18 0.21 0.27 0.32 0.49 0.57 0.63 0.73 0.9 1.02 1.28

Jewellery 0.25 0.47 0.78 1.08 2.41 2.86 3.74 4.21 4.33 5.33 6.97 8.12 9.04 10.4 12.9 15.19 18.57

Karyana Items 2.37 2.98 3.25 3.69 4.27 5.07 6.62 7.45 7.68 9.44 12.35 14.38 16.02 19.42 24.85 29.9 38.9

Kerosene oil 0.1 0.11 0.12 0.14 0.16 0.19 0.25 0.28 0.29 0.35 0.46 0.54 0.6 0.69 0.86 1.01 1.23

9

L.P.G 1.49 1.88 2.05 2.33 2.7 3.2 4.18 4.71 4.85 5.97 7.8 9.08 10.12 11.64 14.44 16.99 20.78

Leather 0.25 0.32 0.34 0.39 0.45 0.54 0.7 0.79 0.81 1 1.31 1.52 1.7 1.95 2.42 2.85 3.49

Liquor 2.92 3.66 3.99 4.53 5.25 1.23 0 9.16 9.44 11.61 15.18 17.67 19.69 22.64 28.09 35.07 43.43

Lubricants 1.04 1.3 1.42 1.61 1.87 2.22 2.9 3.26 3.36 4.13 5.4 6.29 7.01 8.06 10 11.77 14.39

Marbles 0.89 1.11 1.21 1.38 1.6 1.89 2.47 2.78 2.87 3.53 4.61 5.37 5.98 6.88 8.53 10.04 12.28

Milk & Milk Products 1.63 2.05 2.23 2.54 2.94 3.48 4.55 5.12 5.28 6.49 7.49 9.88 11.01 12.67 15.71 18.49 22.58

Mobil Oil 0.3 0.38 0.41 0.47 0.54 0.64 0.84 0.95 0.98 1.2 1.57 1.83 2.04 2.34 2.9 3.42 4.18

Molasses 0.52 0.65 0.71 0.8 0.93 1.1 1.44 1.62 1.67 2.06 2.69 3.13 3.49 4.01 4.98 5.86 7.17

Mono Block Pumps 1.2 1.61 1.8 1.99 2.45 2.73 3.59 4.04 4.16 5.12 6.69 7.79 8.68 9.98 12.38 14.57 17.82

Nut Bolts 0.17 0.22 0.24 0.27 0.31 0.37 0.48 0.54 0.56 0.69 0.9 1.05 1.16 1.34 1.66 1.96 2.39

Oil Cake & Deolled Cake 0.52 0.6 0.78 0.85 0.98 1.02 1.2 1.31 1.72 2.39 2.92 3.89 5.68 7.83 8.95 11.89 18.76

Oil Engine and Parts 5.95 6.25 6.76 7.69 8.9 10.55 13.8 14.53 15.06 19.67 25.73 29.95 33.37 38.38 47.61 56.04 69.53

Opticals 0.04 0.05 0.05 0.06 0.07 0.08 0.11 0.12 0.13 0.16 0.21 0.24 0.27 0.31 0.38 0.56 0.73

Packing Material 0.44 0.55 0.6 0.68 0.79 0.93 1.22 1.37 1.41 1.74 2.27 2.64 2.95 3.39 4.2 4.95 6.05

Paddy & Others 78.62 104.43 145.21 176.11 210.29 223.96 275.08 362.39 375.63 439.33 523.64 619.63 721.83 810.25 845.77 830.97 877.13

Paint 0.65 0.71 0.77 0.88 1.01 1.2 1.57 1.77 1.82 2.24 2.93 3.41 3.8 4.38 5.43 6.39 7.81

Paper 1.65 2.07 2.26 2.57 2.98 3.53 4.61 5.19 5.35 6.58 8.61 10.01 11.16 12.83 15.92 18.74 22.92

Petrol 71.19 89.26 97.34 110.59 128.08 151.87 198.59 223.43 230.15 283.11 370.31 430.95 480.26 552.29 685.09 806.48 986.18

Pipe & Pipe Fitting 0.14 0.17 0.18 0.21 0.24 0.29 0.38 0.42 0.44 0.54 0.7 0.82 0.91 1.05 1.3 1.53 1.87

10

Plastic goods 0.64 0.8 0.87 0.99 1.15 1.36 1.78 2.01 2.07 2.54 3.32 3.87 4.31 4.96 6.15 7.24 9.85

Plywood, Board, Glass & Sunmica 0.64 0.8 0.87 0.99 1.15 1.36 1.78 2 2.06 2.54 3.32 3.86 4.31 4.95 6.14 7.23 8.84

Processed Food 0.22 0.27 0.29 0.33 0.39 0.46 0.6 0.68 0.7 0.86 1.12 1.3 1.45 1.67 2.07 2.44 2.98

Pulses 0.94 1.18 1.29 1.46 1.69 2.01 2.62 2.95 3.04 3.74 4.89 5.69 6.34 7.29 9.05 10.65 13.02

Readymade Garments 0.2 0.25 0.27 0.31 0.36 0.43 0.56 0.63 0.64 0.79 1.04 1.21 1.34 1.55 1.92 2.26 2.76

Rice 5.57 6.98 7.61 8.65 10.02 11.88 15.53 17.47 17.95 21.14 25.96 31.7 35.96 43.19 53.58 63.07 77.13

Roasted, Fried grams and Groundnuts 0.04 0.05 0.07 0.08 0.09 0.11 0.14 0.16 0.16 0.2 1.86 3.49 4.47 5.44 6.14 7.41 9.28

Rubber Goods 0.1 0.12 0.14 0.15 0.18 0.21 0.28 0.31 0.32 0.39 0.51 0.6 0.67 0.77 0.95 1.12 1.37

Sanitary goods 0.43 0.54 0.59 0.67 0.78 0.93 1.21 1.36 1.39 1.69 2.26 2.63 2.93 3.37 4.18 4.92 6.01

Scrap 0.08 0.11 0.11 0.13 0.15 0.18 0.23 0.26 0.27 0.33 0.44 0.51 0.57 0.65 0.81 0.95 1.17

Skimmed Milk Powder 0.07 0.09 0.1 0.12 0.13 0.16 0.21 0.23 0.24 0.3 0.39 0.45 0.5 0.58 0.71 0.84 1.03

Soap & Detergent 0.21 0.22 0.24 0.28 0.32 0.38 0.5 0.56 0.58 0.71 0.93 1.08 1.2 1.38 1.71 2.02 2.47

Soft Drinks 3.07 3.85 4.19 4.76 5.52 6.54 8.56 9.63 9.92 12.2 15.96 18.57 20.69 23.8 29.52 34.75 42.49

Sport Goods 0.08 0.1 0.11 0.12 0.14 0.17 0.22 0.25 0.26 0.31 0.41 0.48 0.53 0.61 0.76 0.9 1.25

Stationery 0.14 0.18 0.2 0.22 0.26 0.31 0.4 0.45 0.46 0.57 0.75 0.87 0.97 1.11 1.38 1.63 1.99

Steel Furniture 0.11 0.14 0.15 0.17 0.2 0.23 0.3 0.34 0.35 0.43 0.57 0.66 0.73 0.84 1.05 1.23 1.51

Tea Excluding Green Tea 1.01 1.24 1.35 1.54 1.78 2.11 2.76 3.11 3.2 3.93 5.15 5.99 6.67 7.68 9.52 11.21 13.71

Telecommunication Equipment 0.05 0.06 0.07 0.08 0.09 0.11 0.14 0.16 0.16 0.2 0.69 0.81 0.9 1.04 1.29 1.51 1.85

Timber 0.25 0.31 0.34 0.38 0.45 0.53 0.69 0.78 0.8 0.98 1.29 1.5 1.67 1.92 2.38 2.8 3.43

11

Tools 0.1 0.12 0.13 0.15 0.17 0.2 0.26 0.3 0.3 0.37 0.49 0.57 0.63 0.73 0.9 1.06 1.3

Tractor & Parts 2.98 3.41 3.72 4.23 4.9 5.8 7.59 8.54 8.8 10.82 14.15 16.47 18.36 21.11 26.19 31.82 38.69

Tyre & Tubes 0.59 0.74 0.81 0.92 1.07 1.27 1.66 1.86 1.92 2.36 3.09 3.59 4 4.61 5.71 6.73 8.22

Utensils 0.14 0.18 0.19 0.22 0.25 0.3 0.39 0.44 0.46 0.56 0.73 0.85 0.95 1.09 1.36 1.6 1.95

Vegetable Oil 0.2 0.25 0.27 0.3 0.35 0.42 0.55 0.61 0.63 0.78 1.02 1.18 1.32 1.52 1.88 2.21 2.71

Vegetable Oil and Ghee 3.22 4.03 4.4 5 5.79 6.86 8.97 10.09 10.4 12.79 16.73 19.47 21.69 24.95 30.95 36.43 44.55

Wheat 12.32 15.45 16.85 19.15 22.17 26.29 34.38 38.68 39.84 49.01 64.11 74.61 83.14 95.61 118.6 139.62 170.73

While Goods (AC, Washing Machine etc) 1.4 1.55 1.69 1.92 2.23 2.64 3.45 3.88 3.95 4.72 15.43 17.49 22.96 26.41 32.76 38.56 49.15

Works Contract 4.85 6.08 6.63 7.53 8.72 10.34 13.52 15.22 15.67 19.28 25.22 29.35 32.71 37.61 46.66 54.92 67.16

Yarn 1.44 1.81 1.97 2.24 2.59 3.07 4.02 4.52 4.65 5.73 7.49 8.71 9.71 11.17 13.85 16.31 19.94

Others 95.16 117.41 95.94 95.56 95.99 138.69 200.99 165.2 169.76 233.3 345.59 383.73 387.5 456.71 725.65 1010.57 1359.31

TOTAL 494.7 620.3 676.41 768.51 890.08 1055.41 1380.07 1552.69 1599.38 1967.38 2573.39 2994.81 3337.43 3838 4760.91 5604.45 6853.24