I am little bit confuse about the Vat and CST like when Vat is applicable and when Vat is applicable.
For Example I have purchased a goods from Out Side of Noida like Gujrat My vender Charge me a tax for 5% and he said that this is the CST or Vat, If I am not providing him C form For Central purchase else the rate is 3%.
The CST rate is 2% for registered dealers which which you have to provide C Form.
VAT is invoked when the movement of the goods take place within the state.
At the instant case cited by you, vendor from the Gujarat state shall raise a tax invoice with CST @2% if you are registered dealer for CST or a higher rate if you are unregistered dealer.