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    <title>Liability in case of transfer of business.</title>
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    <description>Liability on transfer of a business makes both transferor and transferee jointly and severally liable for tax, interest and penalty attributable to the business up to the date of transfer, including amounts determined after transfer; the transferee is liable for tax on supplies from the date of transfer and must apply within the prescribed time to amend his registration certificate if registered.</description>
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      <description>Liability on transfer of a business makes both transferor and transferee jointly and severally liable for tax, interest and penalty attributable to the business up to the date of transfer, including amounts determined after transfer; the transferee is liable for tax on supplies from the date of transfer and must apply within the prescribed time to amend his registration certificate if registered.</description>
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