The state Budget has estimated fiscal deficit at Rs

20,496 crore, which is at 2.57 per cent of GSDP and below the revised FRBM roadmap of 3 per cent. The state government is under debt of Rs 1.33 lakh crore, which is projected to increase at Rs 1.58 lakh crore in 2013-14. The Modi government has proposed to increase rate of tax on cigarettes from 25 per cent to 30 per cent. It has also proposed to increase by 15 paise per unit electricity duty on industrial units consuming self-generated power. The government has also levied 1 per cent tax on resale of vehicles to earn Rs 289 crore. While the Budget has given a relief in VAT on a few items like micro-irrigation system equipment, educational items, incense stick dust, carbon credit, it has also exempted those earning Rs 6,000 or less a month from paying professional tax. The total relief comes to Rs 245 crore. While some areas of the state are facing acute water scarcity due to deficient rains, the state government has made a provision of Rs 12,660 crore for irrigation activity which includes Narmada canal work. The Budget has made a provision of Rs 9,391 crore for urban development department. Hailing the budget, Narendra Modi said: "...Farsighted, which will promote inclusive growth. This Budget is touching upon every section of the society, connecting every section of our society and it is involving everyone in the process of development." The opposition Congress said the Budget was far from being comprehensive. "This is a direction-less Budget. It does not have anything for the larger sections of the state population," state unit Congress president Arjun Modhwadia said.