Tax query

This is a really challenging question in Taxation. If you know multi point taxation try to answer this. I wish ICAI asks such questions in Exam so that students get betterknowledge in multipoint taxation

"A" works as security gaurd in a mega shopping mall. His salary is much below basic exemption limit. He also buys goods from shopping mall at a very concessional rate much below the retail price. He takes them and sells those goods to his relatives/friends at market retail price rate. The state government and central government wanted to tax him. But somehow , since his salary income together with business income on such sales is less than basic exemption limit. So C Govt tries to tax him by CST. But what ever he sells it is only within the state. Thus CGovt informs the state government and asks it to tax him. But his sales level is much below the local VAT limit. You are required to advice the Central Govt/State Govt as to how to tax him?

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The answer is " Tax him through Security Transaction TAX"