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.
