Section 46(1) in The Rajasthan Value Added Tax Act, 2003
(1)When two or more companies are to be amalgamated by the order of a court or of the Central Government and the order is to take effect from the date earlier to the date of the order and any two or more of such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order, then such transactions of sale and purchase shall be included in the turnover of sales or of purchases of the respective companies and shall be assessed to tax accordingly.
