Cst

Mr. X of Gujarat raised an invoice to Mr. Y of Maharastra at his address of Maharastra as Mr.Y doesnot have any office in Gujarat.Now Mr. X sell a product to Mr. Y but there is no movement of good or the movement is witin the state as either Mr. Y collects from office of Mr.X or ask him to deiver the goods within state at some other premises.Hence what will be the applicability of CST. The goods are exempted from local taxes VAT in Gujarat however in Maharastra the local tax rate on the product is 1.Please guide