The following are the conditions under which goods supplied on a “sale or return” basis become taxable:

1. The date when the purchaser chooses to keep the goods.
2. The issue of a tax invoice by the seller.
3. The receipt of payment by the seller, other than a deposit.
4. The expiry of the period within which the customer may return the goods.
5. Twelve months after the date of dispatch by the seller.