Job work removal without tax: principal may send goods to job workers tax free subject to conditions and accountability. A registered taxable person may, by Commissioner's special order and subject to conditions, send taxable goods to one or more job workers without payment of tax; upon completion of job-work the goods may be returned to the principal's place of business or supplied from the job-worker's place on specified tax terms. Supply from a job-worker's premises requires the principal to declare that place as an additional place of business unless the job-worker is registered or the goods are notified. The principal remains accountable for the goods and any tax liability.