मूल्यवर्धित करासंदर्भात खालील विधाने विचारात घ्या :
अ. अप्रत्यक्ष करातील बाहुल्य नष्ट करण्यासाठी मूल्यवर्धित कर लागू होतो.
ब. सर्व राज्यातील विविध वस्तूंसाठी मूल्यवर्धित कराचे दर एक सारखे आहेत.
क. मूल्यवर्धित कर प्रणाली 10 एप्रिल, 2006 पासून अमलात आली.
वरीलपैकी कोणती विधाने बरोबर आहेत ?

The correct answer is Option A (Only a and b).

Key Points:
• Introduction of state-level Value Added Tax (VAT) in India:
• Statement a is correct: State VAT was implemented based on the Empowered Committee of State Finance Ministers' design (chaired by Asim Dasgupta) to replace fragmented indirect taxes (sales tax, surcharge, turnover tax) and eliminate tax cascading.
• Statement b is correct: The VAT design prescribed uniform floor rates across all states (0% for essentials, 1%–4% for gold/basics, 12.5% standard rate) to prevent tax wars among states.
• Statement c is incorrect: State VAT was officially implemented in India starting from 1st April 2005 (not 10th April 2006), though a few remaining states joined by 2006–2008.
• Hence, only statements a and b are correct.
• Key Takeaway: State VAT aimed to eliminate multiple indirect taxes with uniform floor rates across states, and rolled out on 1 April 2005 (statements a and b are correct).