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 existing law are returned after completion of job work after the appointed day?

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..... semi-finished goods sent for job work under the existing law are returned after completion of job work after the appointed day? Ans. No tax will be payable by the manufacturer or the job worker under the following circumstances: (i) Inputs/ semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day. (ii) The job .....

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