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        GST - States

        Section 154 - Power to take samples.

        Orissa Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to take samples authorises officials to take goods samples from taxable persons and issue receipts. Power to take samples authorises the Commissioner or an officer authorised by him to take samples of goods from the possession of any taxable person when deemed necessary and to 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 authorises officials to take goods samples from taxable persons and issue receipts.

                              Power to take samples authorises the Commissioner or an officer authorised by him to take samples of goods from the possession of any taxable person when deemed necessary and to provide a receipt for any samples so taken.


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