West Bengal budget for 2010-11 has proposed an additional tax of 110 crore rupees. The budget presented in the state Assembly by the State Finance Minister Dr. Asim Dasgupta has shown an overall deficit of four crore rupees. <br/><br/>Additional revenue proposes to be earned by increasing sales tax on mobile phone, foreign liquor etc. DTH service providers will also be brought under tax net. On the other hand, tax on a number of mass consumption items have been reduced. Dr. Dasgupta announced subsidy of 700 crore rupees on food items and declare not to impose any tax of foodgrains in veiw of rising prices of food articles. The entertainment tax for films in Bengali, Nepali and Santhali languages has to be lowered. <br/><br/>Sales tax on all spare parts of electric fan is to be reduced. The State Finance Minister announced enhancement of allowances for the workers of closed factories and tea garden to 1,500 rupees per month. He also proposes to set up 20 new colleges and 2000 vocational training centre in next year. Dr. Dasgupta in his budget speech has proposed several incentives for industrial growth in the state as well as service sector. The budget put emphasis of additional nine lakh employment generation and development of infrastructural facilities.<br/>