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Sales Tax Rate ot other than decleared goods

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(Querist)
03 July 2008 Section 8(b) of Central sales Tax Act states that (b) in the case of goods other than declared goods, shall be calculated at the rate of ten per cent or at the rate applicable to the sale or purchase of goods inside the appropriate State, whichever is higher

Now appropriate rate of which state,whether selling or buying state would be taken?
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MANAS ROUT

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MANAS ROUT (Expert)
03 July 2008 Selling state.
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CA. O.P. Agarwalla

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CA. O.P. Agarwalla (Expert)
18 September 2008 Scetion 8(b) has been amended and now CST is leviable as under:-
01. Sales agt C form 2%
02. Other Sales: At local rate
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