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?

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]}

The correct answer is option 3 - Uttar Pradesh. VAT, which stands for Value Added Tax, is a type of indirect tax levied on the sale of goods and services. It is a multi-stage tax system where taxes are collected at each stage of the supply chain, from the manufacturer to the consumer.

Option 1 - Gujarat: Gujarat was one of the early adopters of VAT in India. It introduced VAT on April 1, 2006. Therefore, it is not the latest state to introduce VAT.

Option 2 - Puducherry: Puducherry, also known as Pondicherry, is a union territory in India. It adopted VAT on January 1, 2007. Therefore, it is not the latest state/UT to introduce VAT.

Option 3 - Uttar Pradesh: Uttar Pradesh is the correct answer. It introduced VAT on January 1, 2008. It was one of the later states/UTs to adopt VAT in India.

Option 4 - Tamil Nadu: Tamil Nadu was one of the early adopters of VAT in India. It introduced VAT on January 1, 2007. Therefore, it is not the latest state/UT to introduce VAT.

Based on the information provided, the correct