Power to take samples allows tax authorities to collect goods samples from taxpayers, requiring issuance of a receipt. The provision confers power to take samples on the Commissioner or an authorised officer to take samples of goods from any taxable person when necessary, ... Summary
Power to take samples allows tax authorities to collect goods samples from taxpayers, requiring issuance of a receipt.
The provision confers power to take samples on the Commissioner or an authorised officer to take samples of goods from any taxable person when necessary, and requires that a receipt be provided for any samples so taken.
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