Agreement to defeat the intention and application of this Act to be void

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Full Text of the Document

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.... has been entered into between two or more persons or dealers to defeat the application or  purposes of this Act or any provision of this Act, then, the Commissioner may, by order, declare the arrangement to be null and void as regard the application and purposes of this Act and may,by the said order,provide for the increase or decrease in the amount of tax payable by any person or dealer who....