Section 12(3)(b) in Uttaranchal Value Added Tax Act, 2005
(b)Notwithstanding anything contained in the said order, for all the purposes of this Act, the said two or more companies will be treated as distinct companies and will be treated as such for all periods upto the date of the said order and the registration certificates of the said companies will be cancelled where necessary, with effect from the date of the said order;