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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?

No tax shall be payable by the manufacturer or the job worker under the following circumstances:

• Inputs/ semi-finished goods are sent to the job worker in accordance with the provisions of the earlier law before the appointed day.

• The job worker returns the same within six months from the appointed day (or extended period of 02 months).

• Both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form. The relevant sections being section 150 and section 151.