https://www.taxtmi.com/acts?id=23320 Goods exempt under the earlier law that are returned to a place of business on or after the appointed day and are identifiable to the satisfaction of the proper officer are not liable to tax if returned within six months from the appointed day; tax is payable by the person returning the goods if returned after that period and the goods are taxable under the Act, while returns by persons not registered under the Act remain non taxable. en-us Mon, 28 Nov 2016 12:32:06 +0530 Tue, 29 Nov 2016 14:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23320 Goods exempt under the earlier law that are returned to a place of business on or after the appointed day and are identifiable to the satisfaction of the proper officer are not liable to tax if returned within six months from the appointed day; tax is payable by the person returning the goods if returned after that period and the goods are taxable under the Act, while returns by persons not registered under the Act remain non taxable. Act-Rules Bill Mon, 28 Nov 2016 12:32:06 +0530 https://www.taxtmi.com/acts?id=23320