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Present study concludes that the objectives of the VAT implementation could not be attained fully. VAT was implemented to abolish the shortcomings of the previous sales tax system but the research work shows that defects could not be medicated. Due to the reason why the present government planned to bring the GST in India as One tax one nation with major changes in the VAT system like introduction of CGST , SGST, IGST etc. The most important factor which is responsible for the VAT divergence is the State Rivalry causing rate war, unbalanced economic development and migration of the industrial units to the neighbouring state. There is dire need to bring uniformity across the states with respect to the VAT rates and various other legal provisions. Although the VAT Act has accelerated tax compliance but it has also given birth to a new type of problem i.e. the accumulation of the VAT refund which has made a dent on the working capital requirement and sending the future of the industry into dark. The problem of the VAT refund can not be resolved unless the VAT Act is effectively implemented.