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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Authority to Take Goods Samples Granted to Commissioner Under Section 154 of Uttar Pradesh GST Act 2017</h1> The Uttar Pradesh Goods and Services Tax Act, 2017, under Section 154, grants the Commissioner or an authorized officer the authority to take samples of goods from any taxable person's possession when deemed necessary. A receipt must be provided for any samples taken.