Explanation:

Consumption based taxes as opposed to income based taxes are taxes that are imposed on consumption of an individual instead of value added to the economy. Most of indirect taxes like sales tax etc. are consumption based only.
Destination based taxes are taxes which are charged at the point of consumption instead of origin. (Excise is a tax on origin)
Value added tax is the tax that takes into account tax charged at previous stages of production of a good/service.
There is no such tax as Gross value tax