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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Where a merger order is effective from an earlier date, supplies or receipts of goods or services between the merging companies during the period from the deemed effective date until the date of the order must be included in each company&#039;s turnover and are taxable; notwithstanding the order, the companies are treated as distinct entities for that period and their registration certificates are cancelled with effect from the order date.</description>
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      <description>Where a merger order is effective from an earlier date, supplies or receipts of goods or services between the merging companies during the period from the deemed effective date until the date of the order must be included in each company&#039;s turnover and are taxable; notwithstanding the order, the companies are treated as distinct entities for that period and their registration certificates are cancelled with effect from the order date.</description>
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