A COMPARATIVE STUDY OF STATE FINANCES: This publication presents a comparative study of states finances for a particular year where in all state Government budgets have been covered. States budgets have been analyzed with specific emphasis on tax structure, pattern of expenditure, public debts, loans and advances, liabilities and receipts from consolidated funds etc. state wise data on total and per capita receipt and expenditure with break-up under Revenue, Capital & loans etc. have also been given. The publication is useful for the Administrators, Economists, Researchers and those interested in study and analysis of the state Finance.