Power to take samples: authorised officers may take goods' specimens from taxable persons and must issue a receipt. Power to take samples is vested in the Commissioner or an authorised officer to take samples of goods from a taxable person's possession when considered ... Summary
Power to take samples: authorised officers may take goods' specimens from taxable persons and must issue a receipt.
Power to take samples is vested in the Commissioner or an authorised officer to take samples of goods from a taxable person's possession when considered necessary, and to provide a receipt for any samples so taken as an administrative record within the GST framework.
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