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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to take samples: authorised officers may take goods samples from taxable persons and must provide a receipt.</h1> Section 154 empowers the Commissioner or an authorised officer to take samples of goods from the possession of any taxable person when considered necessary and requires that a receipt be provided for any samples so taken, creating an administrative sampling power with a procedural obligation to document removal by receipt.

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