Mr. Manish Negi's question needs attention of experts in this line. He asked as
"IF WE USE OWN PERMIT TO IMPORT A MATERIAL IN RAJASTHAN TO OTHER STATE.(CUSTOMER NOT ISSUED ROAD PERMIT. THEN, WE REGISTERED IN RAJASTHAN AND ISSUED OWN ROAD PERMIT). IT IS NECESSARY TO RAISED SALE BILL (LOCAL SALE) FROM RAJASTHAN TO RAJASTHAN CUSTOMER OR WE RAISED SALE BILL FROM DELHI TO RAJASTHAN CUSTOMER."
As per CST Act, Inter State billing should be done from exporting state as because the contract of sale has ocassioned the movement of goods from one state to another. Becuase as the buyer is presetermined, the exporter can't make the stock transfer to his branch at Rajasthan and neither he can selldirectly to his branch. So the only way of the inter state movement will be the sale of exporter to his Rajasthan based Customer. It is immaterial that as per the contract, delivery of goods is the responsibility of seller/exporter and it is also immaterial that for this purpose he uses the form of the impoorting state.
But, the poblem arises as because normally raod permits contain a declaation that the user is bringing the goods for re-sale. It is advisable to take care of such declaration and request the authorities of importing state to provide proper form so that the inter state transaction can be completed. The state Govt can;t debar any body from inter state transactions.