Power to take samples: authorised officers may take goods samples from taxable persons and must give a receipt. The Commissioner or an officer authorised by the Commissioner may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken.
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.
Power to take samples: authorised officers may take goods samples from taxable persons and must give a receipt.
The Commissioner or an officer authorised by the Commissioner may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken.
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