please answer the quiery

DEAR EXPERTS,
PLEASE REPLY MY QUERY

IS BELOW MENTIONED STATEMENT TRUE?

(a) UNDER THE ADDITION METHOD, THE TAX RATE IS APPLIED TO THE DIFFERENCE BETWEEN THE VALUE OF OUT PUT AND THE COST OF INPUT?

(b) TIN STAND FOR TAX PAYERS IDENTIFICATION NUMBER AND IT IS CODE NUMBER TO IDENTIFY TAX PAYERS, HAVING 11 DIGIT NUMBERS ALLOTTED FOR THE ENTIRE COUNTRY?

(c) A SPECIAL VAT RATE OF 2% IS PRESCRIBED FOR PRECIOUS AND SEMI PRECIOUS METALS?

(d) KARNATAKA WAS THE FIRST STATE TO IMPLEMENT VAT WITH EFFECT FROM FIRST APRIL, 2003.

(e) UNDER ZERO RELATED SALES, PRIOR STAGE TAX IS SET OFF AGAINST THE (0%), TAX PAID & EFFECTIVELY, THE ENTIRE TAX PAID ON PURCHASES IS ELIGIBLE FOR REFUND?

THANKS IN ADVANCE,
RAHUL NAMDEV