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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Where a merger or amalgamation takes effect from an earlier date, supplies between the merging companies during that interim period must be included in each company&#039;s turnover and are taxable; the companies remain treated as distinct for that period and their registrations are cancelled with effect from the order date.</description>
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      <description>Where a merger or amalgamation takes effect from an earlier date, supplies between the merging companies during that interim period must be included in each company&#039;s turnover and are taxable; the companies remain treated as distinct for that period and their registrations are cancelled with effect from the order date.</description>
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