Sale of goods to another State is an inter-state sale even if goods are supplied to common godown of

CST & VAT : Central Sales Tax - Where assessee carrying on business in Tamil Nadu placed an order with a federation situated in Maharashtra for supply of specific number of goods and thereupon federation confirmed order of assessee and moved goods from Maharashtra to a godown in Tamil Nadu, which was in joint custody of assessee and federation, and thereafter federation delivered goods to assessee after receipt of payment, sale of goods in question was an inter-State sale