Section 38(4) in Tamil Nadu Value Added Tax Act, 2006
(4)Where a registered dealer -(a)dies, or(b)transfers or otherwise disposes of his business, in whole or in part, or(c)effects any change in the ownership of his business, in consequence of which he is succeeded in the business, or part thereof, by any other person, such successor in business shall, unless he already holds a certificate of registration get himself registered under this Act.
