Amendment status not verified — confirm the current text below against the official source.
(1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Transition al provisions relating to job work. Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: ---------------------------------------