Section 18 in Andhra Pradesh General Sales Tax Act, 1957
18. Recovery of tax where business of a dealer is transferred.
- Where ownership of the business of a dealer liable to pay tax is transferred, any tax or other amount payable under this Act in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable from the transferee as if he were the dealer liable to pay such tax or other amount.
