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    <title>Liability in case of transfer of business.</title>
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    <description>Transfer of business makes both transferor and transferee jointly and severally liable for tax, interest and penalties due up to the time of transfer, whether determined before or after transfer. The transferee is liable for tax on supplies 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>Transfer of business makes both transferor and transferee jointly and severally liable for tax, interest and penalties due up to the time of transfer, whether determined before or after transfer. The transferee is liable for tax on supplies 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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