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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 subject to an amalgamation or merger where the order is effective from an earlier date must be included in each company&#039;s turnover and are taxable; notwithstanding the order, the constituent companies are treated as distinct companies for the period up to the date of the order and their registrations are cancelled with effect from the order date.</description>
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      <description>Supplies or receipts between companies subject to an amalgamation or merger where the order is effective from an earlier date must be included in each company&#039;s turnover and are taxable; notwithstanding the order, the constituent companies are treated as distinct companies for the period up to the date of the order and their registrations are cancelled with effect from the order date.</description>
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