Section 141 - Transitional provisions relating to job work.

141. (1) Where any inputs received at a place of business had been removed as such or removed 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 pa

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1 Notifications/Circulars on Section 141

6 case laws on Section 141