Seller was liable to CST for inter-state supply of goods occurred due to lease agreement between buy

CST & VAT : CST - Where assessee, a manufacturer of gas cylinders, entered into an agreement of sale with one 'R' for supply of cylinders to it and further 'R' had a lease agreement with one 'L' for leasing of cylinders after procurement and assessee on basis of purchase order given by 'R' supplied cylinders to 'L', transaction of supply of cylinders was in nature of inter-State sale and not inter-State lease