10. The following section is inserted immediately after lection 29, and shall have effect as section 29A of the principal enactment:
29A. Where the Assessor is of the opinion that any transaction or disposition which reduces, or would have the effect of reducing, disregarded. the amount of turnover tax payable by any person is artificial or fictitious or that any transaction or disposition is not in fact given effect to, he may disregard any such transaction or disposition and assess the parties to such transaction or disposition accordingly. |
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