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of <h1>Companies Merging Before Court Order Must Include Transactions in Turnover for Tax Under Uttarakhand GST Act 2017</h1> When companies undergo amalgamation or merger by court or tribunal order, effective from a date prior to the order, any goods or services exchanged between them during this period are included in their respective turnovers, making them liable for tax. Despite the order, these companies are regarded as distinct entities under the Uttarakhand Goods and Services Tax Act, 2017, until the order date, and their registration certificates are canceled from that date.
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