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of <h1>Amalgamated companies' transactions considered for tax from effective merger date under Maharashtra GST Act, 2017.</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 from that effective date until the order date are included in their turnover, making them liable for tax. Despite the order, these companies are considered distinct entities for tax purposes until the order date, and their registration certificates are canceled from that date under the Maharashtra Goods and Services Tax Act, 2017.
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