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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Anti-avoidance power: Commissioner may void arrangements defeating the Act and adjust tax liabilities and credits accordingly.</h1> Commissioner may declare arrangements that defeat the application or purposes of the Act null and void for those purposes and, by order, increase or decrease the tax payable by any affected person or dealer to counteract any tax advantage. 'Arrangement' covers contracts, agreements, plans or understandings and related steps, while 'tax advantage' includes reductions in tax liability, increases in input tax credit or refund entitlement, and reductions in sale or purchase prices.

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