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the value added tax act ( ) and associated vat rules. a few states ( gujarat , tamil nadu , rajasthan , madhya pradesh , chhattisgarh , jharkhand , uttarakhand and uttar pradesh ) opted to stay out of vat taxation system during the initial introduction of vat but adopted it later. as of june , vat has
have led the government to propose an imperfect model of vat", as it 'goes against the basic premise of vat', as it lacks both the removal of distortions in movement of goods across states and the uniformity in the tax structure. chanchal kumar sharma ( : ) states, "local or state level taxes like octroi...
https://en.wikipedia.org/wiki/Value_added_taxation_in_India
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