Clarification required for charging vat or cst

anonymous (OTHERS) (40 Points)

05 May 2016  
Could you please confirm whether tax is charged based on the party's billing address or shipping address? For example, if a company's office or billing address is in Bombay and they have another office somewhere in Bangalore or Delhi etc. where the goods are to be shipped/delivered, then do we have to charge them VAT or CST? On the other hand if their billing address/office is in Delhi or Chennai etc. and the goods have to be shipped/delivered locally in Bombay, then is VAT or CST applicable? Please clarify the same?