This document discusses India's taxation policies for goods sold within and outside of the state of Maharashtra. It provides the following key points:
1) Goods sold within Maharashtra are subject to Value Added Tax (VAT), while goods sold to other states within India are subject to Central Sales Tax (CST).
2) VAT collected on sales is offset by VAT paid on purchases, with the difference remitted to the state government. CST paid on purchases cannot be used to offset CST or VAT payable.
3) Exports are not subject to VAT as they are considered zero-rated sales outside of India.