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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Supplies or receipts between companies that are amalgamated under an order effective from an earlier date are included in the respective companies&#039; turnover for the period from that effective date until the date of the order, creating tax liability; the companies remain distinct for that period and their registrations are cancelled with effect from the date of the amalgamation order.</description>
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      <description>Supplies or receipts between companies that are amalgamated under an order effective from an earlier date are included in the respective companies&#039; turnover for the period from that effective date until the date of the order, creating tax liability; the companies remain distinct for that period and their registrations are cancelled with effect from the date of the amalgamation order.</description>
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