Explanation:

- The Value Added Tax (VAT) in India was introduced with the primary aim to simplify the indirect taxation system.

- Option 1: 2007 - This year is incorrect for the introduction of VAT in India. The system was already in place by then.

- Option 2: 2005 - This is the correct year when VAT was introduced in India. It replaced the earlier sales tax system on April 1, 2005, in most of the Indian states.

- Option 3: 2002 - The VAT system was being discussed and drafted during this time, but it wasn’t implemented.

- Option 4: 2010 - By this year, VAT was already implemented throughout India.