Jharkhand PSC Prelim Exam 2010 Solved Paper

(3) Value-added taxation in India was introduced as an indirect value added tax (VAT) into the Indian taxation system from 1 April 2005. The existing general sales tax laws were replaced with the Value Added Tax Act (2005) and associated VAT rules.
Haryana first state to switch to VAT. Now, VAT is come under GST.