Transaction occasioning movement of goods from one State to another is inter-State sale under CST Ac

CST & VAT : Central Sales Tax - Where assessee operated rice mill at Yanam in Union Territory of Pondicherry and it in accordance with a memo issued by Government of Andhra Pradesh purchased paddy within State of Andhra Pradesh, transported it to its rice mill at Yanam, milled paddy in its rice mill and supplied prescribed percentage of levy rice to FCI, Kakinada in Andhra Pradesh, sale of rice had taken place in course of inter-State trade and commerce