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<h1>Companies in mergers taxed on pre-order transactions; remain distinct entities under Himachal Pradesh GST Act until order date.</h1> When companies undergo amalgamation or merger as per a court or tribunal order, effective from a date earlier than the order date, any transactions between them during this period are included in their respective turnovers for tax purposes. Despite the merger, these companies are considered distinct entities under the Himachal Pradesh Goods and Services Tax Act, 2017, until the order date, and their registration certificates are canceled from that date forward.