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    <title>Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day</title>
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    <description>No tax is payable where inputs or semi-finished goods sent to a job worker under the earlier law before the appointed day are returned within the transitional time window and both the manufacturer and the job worker lodge the prescribed declaration of inputs held in stock by the job worker on the appointed day, subject to the statutory transitional provisions.</description>
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      <description>No tax is payable where inputs or semi-finished goods sent to a job worker under the earlier law before the appointed day are returned within the transitional time window and both the manufacturer and the job worker lodge the prescribed declaration of inputs held in stock by the job worker on the appointed day, subject to the statutory transitional provisions.</description>
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