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<h1>Dealers Must Pay Tax on Inter-State Sales Under Section 6, Exemptions for Exports and Diplomatic Sales Apply.</h1> Section 6 of the Central Sales Tax Act, 1956, outlines the tax liability on inter-State sales. Dealers are liable to pay tax on sales of goods, excluding electrical energy, in inter-State trade from a date specified by the Central Government. However, sales in the course of export are exempt. Tax applies even if no tax is levied under state sales tax laws. Subsequent sales during goods movement between states may be exempt if certain conditions and documentation are met. Sales to foreign diplomatic missions or international bodies are exempt if proper certification is provided.