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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 154 Empowers Tax Officers to Take Goods Samples When Necessary, Must Provide Receipt to Taxable Person.</h1> The Bihar Goods and Services Tax Act, 2017, Section 154, grants the Commissioner or an authorized officer the authority to take samples of goods from any taxable person when deemed necessary. The officer must provide a receipt for any samples taken.