Amentment of Section 6

In the Nagaland Sales Tax Act, 1967 (here in after referred to as the Principal Act) Section shall be renumbered as sub-section (1) thereof and after sub-section (1) as so the following sub-section shall be inserted, namely:- ‘(2) Where the total tax payable by a dealer as per sub-section (1) contains fraction of rupee : (a) in case the fraction is below 50(fifty) paise is shall be omitted. (b) Iin case the fraction is 50 (fifty) paise and below it shall be rounded to the next higher rupee.