Charge of Tax

(1) The Tax shall be charged at the specified rate for each category of goods on the total net turnover of a dealer. (2) Where the total tax payable by a dealer as per sub-section (1) contains fraction of a rupee – (a) in case the fraction in below 50 (fifty) paise it shall be ommited; (b) in case the fraction is 50 (fifty) paise and above it shall be rounded to the next higher rupee.