local sales or ogs sale ?

plz. help me out in following ...

A is seller from gujrat & b is purchaser from ogs . A is issuing bill in name of b but giving delivery of same goods in it's branch / or to party as directed by b in gujrat ....

is der any tax eviation here .... as bill prepared in ogs tax at reduced rate against c form. otherwise it will be at vat appli in gujrat ... ( suppose 15% tax (total)in guj on such material & if same billing made in ogs 2 % only ... 13% margin ) ...


is it must dat in case of ogs goods must be gone outside gujrat compulsory ....plz , reply if any case law ..

if not compulsory dan what is d procedure .. how 402 prepared for interstate is gaoing to be attested & how 'c' form will be issued by 'b' to 'a' ......


thanks in advance for replying