Goods purchased by branch office and transferred to head office situated in other State wasn't 'inte

CST & VAT : CST - Where branch office of assessee situated in State of Andhra Pradesh had purchased Beedi leaves by participating in auction conducted by Forest Department of Andhra Pradesh and received them subsequent to payment made to seller and thereafter transferred said leaves to head office in State of Maharashtra, transaction was not an inter-State sale under section 3(a)