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    <title>Liability in case of transfer of business.</title>
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    <description>Liability for tax, interest and penalties arising up to the point of transfer attaches to both transferor and transferee, who are jointly and severally liable to the extent of the transfer whether determined before or after transfer. The transferee is liable to pay tax on supplies made from the date of transfer and, if registered, must apply within the prescribed time to amend the certificate of registration.</description>
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      <description>Liability for tax, interest and penalties arising up to the point of transfer attaches to both transferor and transferee, who are jointly and severally liable to the extent of the transfer whether determined before or after transfer. The transferee is liable to pay tax on supplies made from the date of transfer and, if registered, must apply within the prescribed time to amend the certificate of registration.</description>
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