The correct answer is (d).
Value Added Tax (VAT) is a consumption tax that is levied on the value added to goods and services at each stage of the production and distribution process. It is a destination-based tax, which means that it is levied on the final consumer of the goods or services.
In India, VAT was introduced in 2005. It was implemented in a phased manner, with different states implementing it at different times. Uttar Pradesh implemented VAT on 1st April, 2008.
The other options are incorrect. Option (a) is incorrect because VAT was not implemented in Uttar Pradesh until 2008. Option (b) is incorrect because VAT was implemented in Uttar Pradesh on 1st April, 2008, not 1st January. Option (c) is incorrect because VAT was implemented in Uttar Pradesh on 1st April, 2008, not 1st January.