Exempted goods return rule: no tax if goods exempt earlier are returned within transitional period and identifiable; tax applies thereafter.

Goods exempt under the earlier law at the time of removal (or sale), removed not earlier than six months before the appointed day and returned to a place of business on or after the appointed day, are not taxable if returned within six months from the appointed day and identifiable to the satisfaction of the proper officer; if returned after that period and liable under this Act, tax is payable by the person returning them.

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