https://www.taxtmi.com/acts?id=2894 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Jul 2012 10:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2894 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. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2894