Returned exempt goods: no GST if identifiable and returned within transition period; tax payable if returned later. Goods exempt under the earlier law that are returned to a place of business on or after the appointed day and are identifiable to the satisfaction of the proper officer are not liable to tax if returned within six months from the appointed day; tax is payable by the person returning the goods if returned after that period and the goods are taxable under the Act, while returns by persons not registered under the Act remain non taxable.