Way bill is a big time hurdles created by financially weak and indisciplined state and according to person like me who belongs to state like Gujarat is a big scam to keep states backwards.
Very few poor states require way bills or road permit. Surprisingly recently state like karnataka introduced E SUGAM and it is creating so many hurdles to them.
If e commerce sires are charging full CST instead of VAT then there is nothing wrong as from cst recipient state gets its share of taxes.