Amendment status not verified — confirm the current text below against the official source.
(1) (2) (3) (4) t3, orongemer{ for omolgomolion or, os the cose moy be, de.merger of two or more componies pursuont to on order of o High Court, Tribunol or otherwise, the fonsferee sholl be lioble to be registered, with effect lrom the dote on which the Registror of Componies issues o certificote of incorporotion gMng eflect to such order of he High Colrt or Tribunol. Explanation.--For the purposes oI this section,- 0 the expression "oggregote turn- over" sholl include oll supplies mode by the toxoble person, whether on his own occount or mode on beholf of oll his princi- pols; (ii) $e supply of goods, ofter comple. tion of iob-work, by o registered job worker sholl be treoted os the supply of goods by the principol referred to in sedion 143, ond the volue of such goods sholl not be included in te oggregote tumover of the registered job worker; (iii) theexpressiontpeciolcotegory Stotes"sholl meon the Stotes os specified in sub-clouse (9) of clouse (4) of orticle 279A of the Constitution.