Which amount the following states/UT is the latest to introduce VAT (Value Added Tax) in Tndia?

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Q: 18 (NDA-I/2009)
Which amount the following states/UT is the latest to introduce VAT (Value Added Tax) in Tndia?
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question_subject: 

Polity

question_exam: 

NDA-I

stats: 

0,9,24,7,12,9,5

keywords: 

{'vat': [0, 0, 1, 0], 'tamil nadu': [3, 0, 1, 1], 'value added tax': [0, 0, 1, 0], 'uttar pradesh': [5, 1, 0, 7], 'tndia': [0, 0, 1, 0], 'gujarat': [2, 0, 1, 1], 'ut': [2, 0, 1, 2], 'states': [1, 0, 0, 1], 'amount': [1, 2, 4, 9]}