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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>When companies are amalgamated or merged with an order effective from an earlier date, supplies between those companies from the effective date until the order date must be included in each company&#039;s turnover and are taxable; the constituent companies are treated as distinct for the period up to the order and their registrations are cancelled with effect from the order date.</description>
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      <description>When companies are amalgamated or merged with an order effective from an earlier date, supplies between those companies from the effective date until the order date must be included in each company&#039;s turnover and are taxable; the constituent companies are treated as distinct for the period up to the order and their registrations are cancelled with effect from the order date.</description>
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