Transitional job-work relief: returned inputs and goods remain tax-exempt if returned within prescribed time, else input credit recovery follows. Transitional provisions exempt returned inputs, semi-finished goods and other goods sent for job work, testing or manufacturing before the appointed day from tax on return if they are returned within the prescribed period; the Commissioner may extend that period for sufficient cause, failure to return within the period leads to recovery of input tax credit, and the exemption requires a prescribed declaration by the consignor and job worker of goods held on the appointed day.