Which state received the largest amount in this instalment of tax devolution?

The correct answer is Uttar Pradesh. In the state-wise break-up published with the release, Uttar Pradesh was allotted the largest amount of the Rs 1,09,019 crore shared among twenty-eight states, which follows from its being the biggest claimant on the states' share of central taxes. Bihar in option B came second and Madhya Pradesh third, while West Bengal in option D and Maharashtra in option A followed them, so all three are plausible but none is the largest. At the other end of the list Sikkim received the smallest amount, with Goa just above it, and the smaller north-eastern and hill states were allotted correspondingly smaller sums. Since devolution is untied money, each state may decide how to spend its share, which is why the order of these amounts is worth noting. Option C is therefore correct.