The correct answer is (a) SGST.
SGST is the State Goods and Services Tax. It is a value-added tax levied on the supply of goods and services within a state. The tax is levied by the state government and collected by the state government. The tax revenue from SGST is shared between the state government and the central government in the ratio of 50:50.
Excise Duty is a tax levied on the manufacture, sale, or consumption of goods. The tax is levied by the central government and collected by the central government. The tax revenue from Excise Duty is used by the central government to finance its expenditure.
Stamps Duty is a tax levied on the transfer of property. The tax is levied by the state government and collected by the state government. The tax revenue from Stamps Duty is used by the state government to finance its expenditure.
Land Revenue is a tax levied on the ownership of land. The tax is levied by the state government and collected by the state government. The tax revenue from Land Revenue is used by the state government to finance its expenditure.
In recent years, the government of Uttarakhand has received the highest tax revenue from SGST. This is because the state government has been able to increase the tax rates on SGST and also because the state government has been able to increase the volume of goods and services that are subject to SGST.