Section 143(4) in Jharkhand Goods and Services Tax Act, 2017
(4)Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for jobwork are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the jobworker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the jobworker on the day when the said capital goods were sent out.
