Section 25B in The Jammu and Kashmir General Sales Tax Act, 1962
25B. [ Computation of taxable amount. [Section 25-B inserted by Act XIII of 1978, Section 27.]
- The amount of taxable turnover and the tax due, computed in accordance with the provisions of this Act and the rules made thereunder, shall respectively be rounded off to the nearest multiple of 10 and nearest multiple of 5. ]
