Self-reliance in revenue determines how much room a state has to set its own priorities. A state that funds most of its spending from its own taxes is less exposed to swings in central devolution and to the conditions attached to grants. But the indicator has to be read with the rest of the fiscal picture - fiscal deficit, outstanding debt, revenue deficit, guarantees extended to state undertakings, interest payments, pension liabilities and capital expenditure - because a state can post a high own revenue share while still running an unsustainable deficit. Delhi's position at the top also reflects structure, not just effort: as a compact, high-income urban National Capital Territory with a narrow rural base, it has an unusually large tax base per unit of expenditure. Manipur at the other end reflects the reverse - a small tax base and heavy reliance on central transfers, which is typical of the special category and hill states.