Rate of central sales tax (maximum payable amount)

what would be the max rate of central sale tax. should SAT (special additional tax levied by Uttar Pradesh GOVT) should be added to CST

IN UP max rate of VAT is 12.5% & SAT is 2%

If any dealer is selling goods out of UP (Central Sales) then what should be the central sale tax rate and should SAT be paid or not?

any judgment related to same for reference would be appreciated

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anyone can help?

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