Czarivey and Effischer,
Your posts are incorrect. For a basic understanding read the link posted by Mofimadness above, which is *almost* correct.
VTA and SRA are both viewed from the side of the cartridge (along the axis of the cantilever, as Effischer put it) but that's where the similarity ends.
VTA = the angle formed between:
1) the horizontal surface of the record and
2) a line extended from the point of the stylus through the axis of vertical rotation of the cantilever (this would be the same as the line of the cantilever, except for the offset provided by the height of the stylus).
VTA's range from 15-25 degrees, with 20 degrees being the industry standard since the mid-1960s.
SRA = the angle formed between:
1) a vertical line through the lowest contact point of the stylus and
2) the line of the stylus's contact ridge or edge.
SRA's on elliptical, line contact, micro-ridge and cutting styli tend to be 1-2 degrees forward from vertical, but there is no industry standard. A conical stylus can be said to have no SRA. Its spherical contact surface results in a single contact point, so there's no contact ridge or edge to measure.
As can be seen, VTA and SRA are very different.