Section 21(6) in Meghalaya Value Added Tax Act, 2003
(6)Where a dealer is liable to pay tax under this Act, is succeeded in the business by any person in the manner described in clause (a) of sub-section (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 succession add shall (unless he already holds a certificate of registration) within sixty days thereof apply for registration.
