Liability to pay tax on inter company supplies during the interim period in amalgamation; registrations cancelled from order date. Inter company supplies or receipts made between companies during the period from the merger order's retrospective effective date until the date of the order must be included in each company's turnover, and those companies remain liable to pay tax on such transactions; notwithstanding retrospective effect, the constituent companies are treated as distinct for the interim period and their registrations are cancelled with effect from the order date.