A CAG report on State Finances for 2023-24 indicates that States' Own Tax Revenue (SOTR) now constitutes nearly 50% of total receipts, driven by SGST and excise collections. This highlights a growing reliance on own-resource mobilization for fiscal autonomy. However, significant disparities persist among states, with industrialized regions like Maharashtra and Gujarat collecting a disproportionately large share of SOTR, reflecting varied tax bases and compliance levels.