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of <h1>Section 154 of Uttarakhand GST Act 2017: Officers Can Take Goods Samples from Taxable Persons with Receipt Provided.</h1> The Uttarakhand 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 when deemed necessary. The officer must provide a receipt for the samples taken.
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