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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Inter-company supplies made between the retrospective effective date of an amalgamation or merger order and the order date are included in each company&#039;s turnover and are taxable; constituent companies are treated as distinct persons up to the order date and their registration certificates are cancelled with effect from the order&#039;s effective date.</description>
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      <description>Inter-company supplies made between the retrospective effective date of an amalgamation or merger order and the order date are included in each company&#039;s turnover and are taxable; constituent companies are treated as distinct persons up to the order date and their registration certificates are cancelled with effect from the order&#039;s effective date.</description>
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