https://www.taxtmi.com/acts?id=23321 Refund of tax paid under the earlier law is available where goods removed or sold not earlier than six months before the appointed day are returned to the place of business or supplier on or after the appointed day by a person other than a registered taxable person within six months, provided the goods are identifiable to the satisfaction of the proper officer; returns by a registered taxable person are deemed to be a supply. en-us Mon, 28 Nov 2016 12:32:37 +0530 Tue, 29 Nov 2016 14:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23321 Refund of tax paid under the earlier law is available where goods removed or sold not earlier than six months before the appointed day are returned to the place of business or supplier on or after the appointed day by a person other than a registered taxable person within six months, provided the goods are identifiable to the satisfaction of the proper officer; returns by a registered taxable person are deemed to be a supply. Act-Rules Bill Mon, 28 Nov 2016 12:32:37 +0530 https://www.taxtmi.com/acts?id=23321