https://www.taxtmi.com/acts?id=21678 Goods exempt under the earlier law at the time of removal (or sale), removed not earlier than six months before the appointed day and returned to a place of business on or after the appointed day, are not taxable if returned within six months from the appointed day and identifiable to the satisfaction of the proper officer; if returned after that period and liable under this Act, tax is payable by the person returning them. en-us Wed, 15 Jun 2016 15:58:12 +0530 Wed, 15 Jun 2016 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21678 Goods exempt under the earlier law at the time of removal (or sale), removed not earlier than six months before the appointed day and returned to a place of business on or after the appointed day, are not taxable if returned within six months from the appointed day and identifiable to the satisfaction of the proper officer; if returned after that period and liable under this Act, tax is payable by the person returning them. Act-Rules Bills Wed, 15 Jun 2016 15:58:12 +0530 https://www.taxtmi.com/acts?id=21678