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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>When a merger order takes effect from an earlier date, supplies of goods or services between the merging companies occurring between the order&#039;s effective date and the order date are included in each company&#039;s turnover and liable to tax; notwithstanding the merger order, the companies are treated as distinct for the period up to the order date and their registration certificates are cancelled with effect from the order date.</description>
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      <description>When a merger order takes effect from an earlier date, supplies of goods or services between the merging companies occurring between the order&#039;s effective date and the order date are included in each company&#039;s turnover and liable to tax; notwithstanding the merger order, the companies are treated as distinct for the period up to the order date and their registration certificates are cancelled with effect from the order date.</description>
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