Cst implication for offloading of goods at place other than

Dear All

Kindly help me in case given below:

A buyer name 'X' is registered delear in CST Act (Location - Kolkata) bought declared goods from seller 'Y' situated at Delhi against "C" form. Transport arrangement is arrange by seller and risk and reward is tfd to buyer after delivery of goods at buyer location.

In between truck reached to Kanpur (after loading declared Goods from Delhi) , Buyer sold all the goods into Kanpur Mkt.

Resulting goods not reached at final destination.

Kindly reply me implication / solution along with relevent portion of CST Act, Rules and "C" form  .

Treat it as most urgent.

CA.Abhishek Bansal

Mob: 9899386612