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<h1>Amalgamating Companies Liable for Tax on Transactions Pre-Merger Under Goa GST Act, 2017; Registration Canceled on Order Date</h1> When companies amalgamate or merge under a court or tribunal order, effective from an earlier date, any transactions of goods or services between them during this period must be included in their respective turnovers, and they are liable for tax. Despite the order, these companies are considered distinct entities until the order date, and their registration certificates are canceled from that date under the Goa Goods and Services Tax Act, 2017.