The West Bengal Sales Tax Rules, 1995
Chapter III : Registration of dealer, amendment and cancellation of certificate of registration and imposition of penalty for failure to get registered

14. Information with respect to sale or disposal of any business by the selling dealer

(1) If any dealer, whether registered or not, who is liable to furnish return under sub-section (2), or sub-section (3), of section 30, sells or disposes of his business to any person or dealer, he shall inform the appropriate assessing authority the following particulars within fifteen days from the date of the sale or disposal of such business :-

(a) name and address of the purchaser;

(b) date of sale or disposal;

(d) if the purchaser is not registered, whether he has made application to the assessing authority under section 99;

(e) the 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.

(2) If the dealer referred to in sub-rule (1) sells or disposes of any part of his business, he shall furnish to the appropriate assessing authority the following particulars within fifteen days from the date of such sale or disposal of the part of business :-

(a) name and address of the purchaser ;

(b) date of sale or disposal ;