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Liability in case of transfer of business.

Section 85 - Haryana SGST - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 85 - CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES 85. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, .....

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