The correct answer is: b) Sales Tax (VAT/GST).
Sales tax is a consumption tax levied on the sale of goods and services. It is a major source of revenue for both the central and state governments in India. In Arunachal Pradesh, sales tax is collected by the state government and is a major source of its own tax revenue.
Income tax is a tax on the income of individuals and businesses. It is levied by the central government and is a major source of its revenue. However, income tax is not a major source of revenue for the state governments in India.
Property tax is a tax on the value of real estate. It is levied by the local governments in India. Property tax is a major source of revenue for the local governments, but it is not a major source of revenue for the state governments.
Excise duty is a tax on goods that are manufactured or produced in India. It is levied by the central government and is a major source of its revenue. However, excise duty is not a major source of revenue for the state governments in India.
In conclusion, the correct answer is: b) Sales Tax (VAT/GST).