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Liability in case of amalgamation /merger of companies

Section 129 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 129 - 129. (1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the ord .....

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ct till the date of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and shall be liable to tax accordingly. (2) Notwithstanding anything contained in the said .....

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