Deemed supply rules: principal liable for tax when inputs or capital goods are not returned by a job worker within prescribed time. If inputs or capital goods sent to a job worker are not returned to the principal or not supplied from the job worker's place of business within the prescribed time limit, those goods are deemed supplied by the principal on the date they were sent out (or on the date of receipt by the job worker where sent directly), and the principal is liable to pay the tax accordingly.