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[Cites 0, Cited by 0] [Section 47(2A)] [Section 47] [Entire Act]

State of Maharashtra - Subsection

Section 47(2A)(b) in The Maharashtra Value Added Tax Act, 2002

(b)Notwithstanding anything contained in the said order, for the purposes of this Act, the said two or more companies shall be treated as a single company for all the periods upto the date of the said order and the registration certificate of the company to be demerged shall be cancelled with effect from the date of the said order and the said two or more companies shall, subject to rules, be granted registration certificates from the date of the said order.]