Cst law- query

The power to levy tax on sale of goods rests with State Government and hence the dealers would be liable for tax in the state in which the goods are physically present at the time of sale. In Short, in the given scenario, the dealer has to register and pay tax in the State of Delhi. When the goods are bought by a registered dealer in Delhi, there would be no question of issuing Form-C for the purchases from the dealer in the State of Delhi.