Section 52(2) in The Gujarat Value Added Tax Act, 2003
(2)Notwithstanding anything contained in the said order, for all the purposes of this Act, the said two or more companies shall be treated as distinct companies for all the periods upto the date of the said order and the registration certificates of the said companies shall be cancelled, where necessary, with effect from the date of the said order.Explanation: - Words and expressions used in this section but not defined shall have the respective meanings assigned to them in the Companies Act, 1956 (1 of 1956)
