2019 (11) TMI 1677 - HC - VAT and Sales Tax

Non issuance of FORM-D in favour of the Revisionist after approval of the scheme of amalgamation - infringement of exemptions granted by the State Government vide notification dated 03.03.2016 - benefit or exemption that may be available to the Transferor Company shall also enure to the Transferee Company or not - Section 391 and 394 of the Indian Companies Act - HELD THAT - The revision is admitted on the above questions of law. List for disposal of this case on 11.12.2019.

Summary

The Allahabad High Court admitted the revision on questions of law regarding the issuance of FORM-D after the approval of a scheme of amalgamation. The case is listed for disposal on 11.12.2019.