If goods are sold in transit only then such sale could be treated as subsequent sale under CST Act

CST & VAT: Central Sales Tax - Where assessee, a contractor, in terms of a works contract supplied goods to contractee for being used in turnkey project and claimed that it was a subsequent sale under section 6(2), since supply contract provided that goods purchased by assessee would be inspected initially by contractee and thereafter to be transported by assessee to work site of contractee in other State, supply of goods was not a subsequent sale