In confi rmation of its gender-based commitment,
the government should not consider revenues arising out of alcoholic
beverages as part of the overall gross state domestic product of any
state; this will automatically have an impact on the revenue earning
capacity of a state and may end up in altering the pattern of resources
that will accrue to it from the Fourteenth Finance Commission award. The
FFC should also build gender sensitivity into the analysis of local
issues and recommend grants which can further the goal of gender
resource budgeting.