The Standing Committee of State Finance Ministers recommended in January 2000 uniform rates across the States in respect of

The correct answer is B because the Standing Committee of State Finance Ministers, headed by Jyoti Basu, recommended the implementation of uniform floor rates for Sales Tax across all States and Union Territories. This measure was taken to end the rate war and unhealthy competition between states, where different regions offered lower tax rates to attract businesses. This harmonization of sales tax served as a crucial stepping stone toward the eventual introduction of the Value Added Tax system in India.