The White Paper presented by Finance Minister N. Marie Wilson on Tuesday said “the State’s own-tax effort has collapsed”. Giving an account of how the State’s Own Tax Revenue (SOTR) fared in the last five years vis-à-vis three “peer States” (Maharashtra, Gujarat, and Karnataka), the White Paper stated that the SOTR marked “the biggest component which is most directly within the State’s control and the most reliable indicator of fiscal effort”. The State’s “own-tax revenue is drawn from five principal sources”, which pertained to commercial taxes (Goods and Services Tax), Value Added Tax (VAT) on petroleum, State Excise and VAT on liquor, Stamps & Registration, Motor Vehicle Tax, and other taxes. Within the broader commercial taxes, GST accounted for around 53%; VAT on liquor, 28%; and VAT on petroleum products, 19%. “[Revenue from] Commercial taxes, as a proportion of GSDP (Gross State Domestic Product), have declined from approximately 4.53% in 2021-22 to approximately 3.89% in 2025-26 — a decline that was not seen in the case of peer States,” the document said. Pointing out that …