அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Where the Assistant Commissioner is of the opinion that a registered person has -
(a)
sold any article or provided any service for a value less than the open market value of such article or service or for no value; or
(b)
entered into a transaction, between two associated persons, in respect of which the sale of any article or the provision of any service has been made, in order to avoid the payment of the levy, the Assistant
Commissioner shall, having regard to the circumstances of such transaction and the time period of the sale of such article or the provision of such service determine the open market value of such article or service on which the levy shall be charged.