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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Supplies or receipts of goods or services between companies during the period from the amalgamation&#039;s effective date to the date of the order are included in each company&#039;s turnover and are taxable; notwithstanding the retrospective order, the constituent companies are treated as distinct companies up to the date of the order and their registrations are cancelled with effect from that date.</description>
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