vat / cst implications

Company “ A” is situated in Maharashtra and has taken VAT registration in Maharashtra state. It has purchased goods from a delaer in Delhi who has charged local delhi VAT and these goods are given to the same dealer for future use. ( without any consideration free of cost) . the owner ship in goods rest with company “A”. Now “A” company desires to bring the goods to Maharashtra to another dealer in Maharashtra. Without any consideration What is the treatment / procedure under law for the movement of goods from Delhi to Maharashtra Company “ A” does not have any VAT registration in any other state. Will it be different if the goods are transferred for some value. Can this transaction of movement of goods from Delhi dealers location to Maharashtra dealers location be treated as a stock transfer. In general if a company has only a single VAT registration in a state and would like to send the goods to various states with or without any consideration will it have any VAT / CST implications