खालीलपैकी कोणते/ती विधान/ने योग्य आहे/आहेत ?
(a) मूल्यवर्धित कर ही बहु केन्द्रीय कर गोळा करणारी पद्धती आहे.
(b) अमूल्यवर्धित कर ही एक केन्द्रीत (उद्देशीय) कर गोळा करणारी पद्धत आहे.
(c) मूल्यवर्धित कराच्या अंमलबजावणीमुळे गरीब लोकांच्या राहणीमानाचा दर्जा आणि खरेदी शक्तीत वाढ होईल.
पर्यायी उत्तरे :

The correct answer is Option D (All the above).

Key Points:
• Economics of Value Added Tax (VAT):
• Introduced in India across states starting 1 April 2005, VAT replaced traditional cascading sales tax.
• In-Depth Statement Analysis:
• Statement (a) is correct: VAT is inherently a multi-point levy where tax is collected at every stage of the supply chain (manufacture, wholesale, retail) with an input tax credit (ITC) mechanism.
• Statement (b) is correct: Conventional non-VAT sales tax was collected primarily at a single point (either the first point of sale by manufacturers or the last retail point), creating cascading taxes on tax.
• Statement (c) is correct: By eliminating the cascading "tax on tax" effect, rationalizing prices, and curbing tax evasion, VAT reduces artificial price distortions on essential mass goods, thereby supporting real purchasing power and standard of living.
• Final Answer Key Match:
• As affirmed by the official answer key, all statements (a, b, and c) are considered correct (Option 4).
• Key Takeaway: VAT is a multi-point tax that eliminates cascading effects, unlike traditional single-point non-VAT systems.