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    <title>Liability in case of transfer of business.</title>
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    <description>Where a taxable person transfers a business in whole or in part, the transferor and transferee are jointly and severally liable for tax, interest or penalty due up to the date of transfer, whether determined before or after the transfer; the transferee is liable for tax on supplies from the date of transfer and must, if registered, apply within the prescribed time to amend the registration certificate.</description>
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      <description>Where a taxable person transfers a business in whole or in part, the transferor and transferee are jointly and severally liable for tax, interest or penalty due up to the date of transfer, whether determined before or after the transfer; the transferee is liable for tax on supplies from the date of transfer and must, if registered, apply within the prescribed time to amend the registration certificate.</description>
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