https://www.taxtmi.com/caselaws?id=158231 Where a merger order expressly fixes the effective date of amalgamation, the order operates from that date on its own terms and is not postponed until communication. The tax authority's view that the merger could be treated as prospective from the date of communication was contrary to the merger order and could not override its express terms. The merger was therefore effective from 1 April 1993, and the impugned contrary order was set aside, with the matter left open for fresh action consistent with that effective date. en-us Tue, 12 Mar 1996 00:00:00 +0530 Fri, 18 Oct 2013 14:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158231 Where a merger order expressly fixes the effective date of amalgamation, the order operates from that date on its own terms and is not postponed until communication. The tax authority's view that the merger could be treated as prospective from the date of communication was contrary to the merger order and could not override its express terms. The merger was therefore effective from 1 April 1993, and the impugned contrary order was set aside, with the matter left open for fresh action consistent with that effective date. Case-Laws VAT and Sales Tax Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158231