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    <title>Liability in case of transfer of business</title>
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    <description>Where a dealer transfers his business wholly or partly by any mode, the transferor and transferee are jointly and severally liable for tax, interest and penalty due up to the transfer date, including amounts assessed before or after transfer; a transferee carrying on the business is liable for tax on sales from the transfer date and, if registered, must apply to amend his registration within the time specified in section 21.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Liability in case of transfer of business</title>
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      <description>Where a dealer transfers his business wholly or partly by any mode, the transferor and transferee are jointly and severally liable for tax, interest and penalty due up to the transfer date, including amounts assessed before or after transfer; a transferee carrying on the business is liable for tax on sales from the transfer date and, if registered, must apply to amend his registration within the time specified in section 21.</description>
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      <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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