Someone wants to send a small quantity, say about 500 Kgs.,
of green coffee beans from Koraput Orissa to Bangalore for
Roasting and Packaging of the same there. There will be a
loss in weight of about 20% during the processing the green
coffee beans into coffee powder, which will then be fit for
human consumption.

Now, after processing the green coffee beans at Bangalore,
the person wants to sell simultaneously a part of the
Roasted Coffee Powder to four persons; one of them is in
Chandigarh (a registered Dealer in Punjab) and the other is
in Mumbai (possibly he is a an individual and not a
registered dealer), third one is a registered dealer in
Bangalore and the last one is an individual consumer just
like you and me, and is not a registered dealer and stays in
Mysore. The person wishes to bring the rest of the packed
Roasted Coffee Powder back to Koraput, Odisha.

The planter is a registered dealer under VAT in Odisha and
has produced (manufactured) the coffee beans in his own
gardens, and has applied for a CST Number but is yet to
obtain the Number.

We want to know:
As to whether he can send the coffee beans to Bangalore for
roasting without obtaining a CST Number beforehand. Or as to
whether it is mandatory for him to get the CST registration
first, before sending the Coffee beans to outside the state;
As to how the person can generate the Way Bills from here
and to send these to the transport carriers, for his sales
to Chandigarh, Mumbai, Bangalore and Mysore. Tell me as to
how he can do the necessary paper works and as to how he can
pay the tax collected thus,
As to how he can bring the rest of the roasted coffee powder
back to Koraput that he can sell afterwards in the state and
outside;
He shall be sending samples of the Roasted coffee to
Philippines and elsewhere, from Bangalore itself. May be in
a subsequent times he might export, for which he has to send
the roasted coffee powder to Mumbai;
If the person wants to send the parchment coffee to Kushal
Nagar in Karnataka to do the Curing Pre-Roasting) there, as
to how he can send the processed coffee to the Roster at
Bangalore. During Curing there is a loss of weight of about
20% too.

Until the roasting is done, there will be no transfer of
ownership, at any point of time, in between.