Inter state purchase & subsequent sales as local sales

Dear Freinds,

I am seeking your views and pinion on above subject:

I am a mumbai based buyer & i want to sale goods to my mumbai based customer (Local Sales with VAT)

I am buying material from Andra pradesh (under CST ; & issuing C form to my Supplier).

I don;t want to take delivery of goods hence decided to deliver goods to my customer in mumbai.

In short i am purchaseing goods under CST and selling goods as local sales.

Is this process is good ?,  What is technical problem may be. ?

Many thanks in advance for right process in short, but judgemental basis.

Best ragard

Sharma.