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A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value.
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Dehradun has been State Capital as well as the District Headquarter and is the only corporation city in the state. The urbanization level in the state is highest in the vicinity, with 3 other major urban centres, Mussoorie, Hardwar and Rishikesh located within 30-50 Km range.