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    <title>Semi-finished goods removed for job work and returned on or after the appointed day</title>
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    <description>Transitional relief applies to semi-finished goods removed for job work before the appointed day and returned on or after it: no tax is payable if returned to the original factory or place of business within six months from the appointed day, subject to a possible extension by the competent authority; goods returned after the permitted period are taxable with liability on the returning person or the manufacturer/despatcher as applicable. The relief applies only if the manufacturer/despatcher and the job-worker declare the goods held in stock on the appointed day in the prescribed form, manner and time.</description>
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    <pubDate>Wed, 15 Jun 2016 15:59:26 +0530</pubDate>
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      <description>Transitional relief applies to semi-finished goods removed for job work before the appointed day and returned on or after it: no tax is payable if returned to the original factory or place of business within six months from the appointed day, subject to a possible extension by the competent authority; goods returned after the permitted period are taxable with liability on the returning person or the manufacturer/despatcher as applicable. The relief applies only if the manufacturer/despatcher and the job-worker declare the goods held in stock on the appointed day in the prescribed form, manner and time.</description>
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