Power to take samples may be exercised by Commissioner or authorised officer to sample taxable persons' goods and issue receipt. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary and ... Summary
Power to take samples may be exercised by Commissioner or authorised officer to sample taxable persons' goods and issue receipt.
The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary and must provide a receipt for any samples so taken, functioning as an administrative inspection and evidence-preservation mechanism tied to GST compliance.
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