Section 55(6) in Tripura Value Added Tax Act, 2004
(6)Where a dealer liable to pay tax under this Act is succeeded in the business by any person in the manner described in clause (a) of subsection (1) or in sub-section (4), then such person shall be liable to pay tax on the sales or purchases of goods made by him on and after the date of such succession and shall (unless he already holds a certificate of registration) within thirty days thereof apply for registration.
