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    <title>Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS</title>
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    <description>When a taxable person transfers a business in whole or part by any mode, the transferor and transferee are jointly and severally liable for tax, interest and penalties attributable to the transferor up to the date of transfer, whether determined before or after transfer. On transfer by death of a sole proprietor, the transferee is liable for supplies made from the date of transfer and must amend registration where applicable.</description>
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      <description>When a taxable person transfers a business in whole or part by any mode, the transferor and transferee are jointly and severally liable for tax, interest and penalties attributable to the transferor up to the date of transfer, whether determined before or after transfer. On transfer by death of a sole proprietor, the transferee is liable for supplies made from the date of transfer and must amend registration where applicable.</description>
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