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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Goods on approval returns: tax exemption if returned within prescribed period; late return transfers tax liability to sender or returner.</h1> Goods sent on approval and returned on or after the appointed day are tax-free if sent not earlier than six months before the appointed day and returned within six months from the appointed day; the competent authority may extend that period by up to two months. If goods liable to tax are returned after the six month period or extension, tax is payable by the person returning them; if such goods are not returned within the period or extension, tax is payable by the person who sent them on approval.

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