Section 33(1) in Uttaranchal Value Added Tax Act, 2005
(1)The amount of turnover, determined in prescribed manner shall, if such amount is not in the multiple of ten, be rounded off to the nearest multiple of ten rupees, that is to say, a part of ten rupees which is less than five rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded off shall be deemed to be the turnover of the assessee for the purpose of assessment of tax under this Act.
