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[Cites 0, Cited by 0] [Section 71(7)] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(7)(b) in Orissa Value Added Tax Act, 2004

(b)Notwithstanding anything contained in the said order, for the purposes of this Act, the said two or more companies shall be treated as distinct companies and shall also be treated as such for all periods upto the date of the said order, and the registration certificate of the company, which merged, shall be cancelled with effect form the date of the said order.