Transitional job-work provisions: timely return of inputs to avoid tax; declaration and extension conditions apply. Transitional rules exempt tax on inputs, semi finished goods or goods sent for testing that are returned to the original place of business within six months of the appointed day, subject to a Commissioner's extension of up to two months; failure to return within the period leads to recovery of input tax credit under clause (a) of sub section (8) of section 142. Transfers to a registered person for supply or for export are permitted under existing law, and the exemption requires a prescribed joint declaration by the despatching person and the job worker of goods held on the appointed day.