The correct answer is (c).
CENVAT stands for Central Value Added Tax. It is a tax levied on the value added at each stage of production and distribution of goods and services in India. It is a central indirect tax levied by the Central Government of India.
Custom duties are taxes levied on goods imported into a country. They are designed to protect domestic industries from foreign competition and to raise revenue for the government.
Value Added Tax (VAT) is a consumption tax that is levied on the value added at each stage of production and distribution of goods and services. It is a destination-based tax, which means that the tax is levied in the country where the goods or services are consumed.
Central Sales Tax (CST) is a tax levied on the sale of goods from one state to another in India. It is a destination-based tax, which means that the tax is levied in the state where the goods are consumed.
I hope this helps!