Section 143(4) in Puducherry Goods and Services Tax Act, 2017
(4)Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job-work 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 job-worker on the day when the said capital goods were sent out.
