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    <title>What happens when the inputs or capital goods are not received back or supplied from the place of business of job worker within prescribed time period?</title>
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    <description>If inputs or capital goods sent to a job worker are not returned to the principal or not supplied from the job worker&#039;s place of business within the prescribed time limit, those goods are deemed supplied by the principal on the date they were sent out (or on the date of receipt by the job worker where sent directly), and the principal is liable to pay the tax accordingly.</description>
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