Section 100(5) in Assam General Sales Tax Act, 1993
(5)Notwithstanding anything contained in the foregoing provisions of this section where the certificate of registration of a dealer is cancelled on the death of the dealer or the discontinuance or transfer of his business or, where the dealer is a Hindu undivided family, company, firm or other body of individuals, on disruption, liquidation or dissolution, as the case may be or on the discontinuance or transfer of business, subject to such exceptions as may be prescribed, tax shall be payable on all purchases made by the dealer in the State after the registration as remain unsold at the time of such cancellation.
