Power to take samples: authorised officers may take goods samples from taxable persons and must give receipts. The Commissioner or an officer authorised by him is empowered to take samples of goods from the possession of any taxable person when considered necessary ... Summary
Power to take samples: authorised officers may take goods samples from taxable persons and must give receipts.
The Commissioner or an officer authorised by him is empowered to take samples of goods from the possession of any taxable person when considered necessary and must provide a receipt for any samples taken, serving as an administrative inspection and evidence-preservation mechanism under the goods and services tax regime.
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