Section 24(1) in Assam General Sales Tax Act, 1993
(1)For the purpose of calculation of tax, the taxable turnover, and where different portions of the taxable turnover are liable to tax at the different rates, each such portion, shall be rounded off to the nearest multiple of ten rupees and, for this purpose, where such amount contains a part of ten rupees, if such part is five rupees or more it shall be increased to ten rupees and, if such part is less than five rupees, it shall be ignored.
