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    <title>Rounding off value of taxable commodities transaction, commodities transaction tax, etc.</title>
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    <description>The value of a taxable commodities transaction and the amounts of commodities transaction tax, interest, penalty and refund under Chapter VII are rounded to the nearest rupee; paise of fifty or more are increased to the next rupee and paise less than fifty are ignored.</description>
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      <description>The value of a taxable commodities transaction and the amounts of commodities transaction tax, interest, penalty and refund under Chapter VII are rounded to the nearest rupee; paise of fifty or more are increased to the next rupee and paise less than fifty are ignored.</description>
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