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<h1>Tax Exemption for Goods on Approval: Return Within Six Months or Pay Tax; Extension Possible with Cause</h1> Goods sent on approval basis and returned on or after the appointed day are exempt from tax if returned within six months from the appointed day. This period can be extended by up to two months by the competent authority upon showing sufficient cause. If goods are returned after this period, the person returning them must pay tax if applicable. If goods are not returned within the specified or extended period, the sender must pay the applicable tax.