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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Where an amalgamation or merger has an effective date earlier than the order date, inter-company supplies between the constituent companies during the interim period must be included in each company&#039;s turnover and are taxable; the constituent companies are treated as distinct companies until the order date and their registrations are cancelled from that date.</description>
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      <description>Where an amalgamation or merger has an effective date earlier than the order date, inter-company supplies between the constituent companies during the interim period must be included in each company&#039;s turnover and are taxable; the constituent companies are treated as distinct companies until the order date and their registrations are cancelled from that date.</description>
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