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<h1>Amalgamation liability: inter company supplies during retrospective period included in turnover, attracting tax liability and registration cancellation.</h1> When an amalgamation takes retrospective effect, inter company supplies between constituent companies during the period from the effective date to the date of the order are included in each company's turnover and the companies are liable to pay tax; notwithstanding the order, the companies remain distinct for that period and their registration certificates are cancelled with effect from the order date.
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