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<h1>Section 8 of Central Sales Tax Act: Tax Rates for Inter-State Trade, Possible Reductions, and Exemptions Explained.</h1> Section 8 of the Central Sales Tax Act, 1956, outlines the tax rates applicable to sales conducted in the course of inter-State trade or commerce. Dealers selling goods to registered dealers are liable to pay a tax of either three percent of their turnover or the rate applicable within the state, whichever is lower. The Central Government may reduce this rate through notification. Specific conditions and declarations are required for exemptions or reduced tax rates, particularly for sales involving special economic zones. The State Government can also modify tax rates for public interest through official notifications.