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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>When companies are amalgamated or merged effective from an earlier date, supplies or receipts between those companies during the period from that effective date until the order date must be included in each company&#039;s turnover and taxed; notwithstanding the order, the companies are treated as distinct for the period up to the order date and their registrations are cancelled from the order date.</description>
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      <title>Liability in case of amalgamation or merger of companies.</title>
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      <description>When companies are amalgamated or merged effective from an earlier date, supplies or receipts between those companies during the period from that effective date until the order date must be included in each company&#039;s turnover and taxed; notwithstanding the order, the companies are treated as distinct for the period up to the order date and their registrations are cancelled from the order date.</description>
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