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    <title>Liability in case of transfer of business.</title>
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    <description>Transfer of a business triggers joint and several liability of transferor and transferee for tax, interest and penalties due up to the transfer date, whether determined before or after 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>Transfer of a business triggers joint and several liability of transferor and transferee for tax, interest and penalties due up to the transfer date, whether determined before or after 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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