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    <title>Liability in case of amalgamation or merger of companies.</title>
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    <description>Any supplies or receipts of goods or services between companies during the period from the order&#039;s effective-from date until the date of the order must be included in the respective companies&#039; turnover and are taxable, and for the purposes of the Act the companies are treated as distinct companies up to the date of the order with their registration certificates cancelled with effect from that date.</description>
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      <description>Any supplies or receipts of goods or services between companies during the period from the order&#039;s effective-from date until the date of the order must be included in the respective companies&#039; turnover and are taxable, and for the purposes of the Act the companies are treated as distinct companies up to the date of the order with their registration certificates cancelled with effect from that date.</description>
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