Section 16(2)(c) in Tripura Value Added Tax Rules, 2005
(c)Information in respect of intention to sale or dispose any business by the selling dealer shall be intimated to the concerned Superintendent of Taxes with following particulars :-(i)Name and address of purchaser;(ii)Date of sale or disposal;(iii)No. of certificate of registration of the purchaser;(iv)Whether purchaser has made application to the Superintendent of Taxes for amendment of the certificate of registration;(v)An amount of tax, penalty and interest remaining unpaid by the dealer selling the business as on the date of sale or disposal of such business;