Section 87 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 87. Liability in case of amalgamation or merger of companies.- (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or services or both to or from each
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