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<h1>Section 15 of Central Sales Tax Act: Limits State Tax on Declared Goods to 5%, Includes Reimbursement for Inter-State Sales.</h1> Section 15 of the Central Sales Tax Act, 1956, outlines restrictions and conditions on state sales tax laws concerning declared goods. It limits the tax rate on such goods to a maximum of five percent. If declared goods taxed within a state are sold in inter-state trade, the tax paid is reimbursed to the seller under specific conditions. The statute also addresses tax adjustments for paddy and rice, treating them as a single commodity when exported, and classifies each type of pulse as a single commodity for tax purposes. These provisions have undergone several amendments over time.