https://www.taxtmi.com/acts?id=21696 Goods sent on approval and returned on or after the appointed day are tax-free if sent not earlier than six months before the appointed day and returned within six months from the appointed day; the competent authority may extend that period by up to two months. If goods liable to tax are returned after the six month period or extension, tax is payable by the person returning them; if such goods are not returned within the period or extension, tax is payable by the person who sent them on approval. en-us Wed, 15 Jun 2016 16:05:50 +0530 Wed, 15 Jun 2016 16:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21696 Goods sent on approval and returned on or after the appointed day are tax-free if sent not earlier than six months before the appointed day and returned within six months from the appointed day; the competent authority may extend that period by up to two months. If goods liable to tax are returned after the six month period or extension, tax is payable by the person returning them; if such goods are not returned within the period or extension, tax is payable by the person who sent them on approval. Act-Rules Bills Wed, 15 Jun 2016 16:05:50 +0530 https://www.taxtmi.com/acts?id=21696