Transitional Provisions relating to job work, repairs etc [ Section 141 ]

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....pair, reconditioning or any other purpose before the appointment day and * such inputs received after completion of job work at a place of business on or after the appointed day & * No tax shall be payable on the same has been returned have been received within 6 months from the appointed date * Further extension of return time period * The commissioner may on sufficient cau....

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....able, after undergoing manufacturing processes or otherwise to the said place of business within six months from the appointed day: * Further extension of return time period * The commissioner may on sufficient cause being shown, can be extended for another period of 2 months by the commissioner in such a case no tax shall be payable. * If not received in said period then tax ....

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....months from the appointed day: * Further extension of return time period * ​​​​​​​The commissioner may on sufficient cause being shown, can be extended for another period of 2 months by the commissioner in such a case no tax shall be payable.` * ​​​​​​​​​​​​​....