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Exempted goods returned to the place of business on or after the appointed day

Section 173 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 173 - 173. Where any goods on which duty had been exempt under the earlier law at the time of removal thereof, not being earlier than six months prior to t .....

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entifiable to the satisfaction of the proper officer: PROVIDED that tax shall be payable by the person returning the goods if the said goods are liable to tax under this Act and are returned after a period of six months from the appointed day. PROVID .....

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