The budget, which did not levy any fresh tax, was passed amid strong protest and walk-out by opposition BJP members who demanded announcement by the government to cut power and water tariff.
Chief Minister Sheila Dikshit had presented the budget on March 20 in which she proposed to cut VAT on desi ghee, environment friendly LED lights and withdraw the tax on chilly spray, geometry boxes, organic gulal, manza used for flying kites and footwear costing less than Rs 500.
In the budget, Rs 16,000 crore has been set aside for plan outlay while total non-plan expenditure has been kept at Rs 21,000 crore.
With the Assembly poll expected in November and after a drubbing in the last year's municipal elections, Dikshit had sought to woo the electorate with enhanced social spending, earmarking Rs 10,351 crore or 65 per cent of total plan outlay.
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Among the sectors, transport has got the highest allocation of Rs 3,876 crore followed by Health Rs 2,490 crore, Education Rs 1981 crore, Urban Development Rs 1,840 crore and Water Rs 1,665 crore.
"For the first time in the country a tax-free Budget was presented. I strongly refute allegations of the opposition that the government has presented the budget keeping the election in mind. It is just a budget presented in an election year," he said.
"The government has not levied any fresh tax and there has been no hike in any tax. While taking the ground realities into consideration, the government has just decreased VAT on number of items," he said.