Different billing address and delivery address

I am a Uttar pradesh based dealer dealing in solar panels.

i am importing solar panels from pune where there is exemption on tax on solar pnels.

I am providing them form-38.

I am selling this item in other part of UP with 5% vat levied.

Problems 

Can i import this material directly at the place where i am selling this material?

as the transportation cost will increase first from pune to me and then to other place subsequently.

Sorry if i didn't make myself clear Please ask i will explain further!

Thanks in advance

Regards