CST & VAT: Central Sales Tax - Where assessee had produced natural gas at Panna-Mukta oil/gas fields and after measuring same at oil fields delivered it to one 'O' for transportation to buyer at Hazira (Gujarat) and thereupon 'O' transported said gas along with others gas through its pipeline, which passed through a processing plant at Hazira, and thereafter buyer took possession of gas as processed in processing plant from transporter 'O', sale of gas by assessee to buyer had taken place at oil
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