https://www.taxtmi.com/caselaws?id=159774 The High Court held that in cases of amalgamation with a specified transfer date, the amalgamation takes effect from that date. As the transferor-company ceased to exist post-amalgamation, a disputed transaction was not considered a sale subject to tax. The court overturned the Tribunal's decision, emphasizing adherence to the Supreme Court's precedent on the issue. en-us Fri, 21 Nov 1997 00:00:00 +0530 Fri, 01 Sep 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159774 The High Court held that in cases of amalgamation with a specified transfer date, the amalgamation takes effect from that date. As the transferor-company ceased to exist post-amalgamation, a disputed transaction was not considered a sale subject to tax. The court overturned the Tribunal's decision, emphasizing adherence to the Supreme Court's precedent on the issue. Case-Laws VAT and Sales Tax Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159774