Vat -help urgently

Hi,

Please Let me know the procedure for transfer of proprietory business from father to his son due to ill health of father.

and what will be sales tax staus whether son is required to obtain new TIN no or  he can carry business with existing TIN .

 indeed what would be treatment of Input Tax credit stood in the books of Father whther it can be transfered to new business or sales  tax authorities will grant refund for tax credit lying in the books.

Please reply its  urgent

thanks in Advance