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.