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