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        GST - States

        Section 154 - Power to take samples.

        Nagaland Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to take samples authorises officers to take goods samples from taxable persons and issue receipts. The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary, and 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 officers to take goods samples from taxable persons and issue receipts.

                                The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person where he considers it necessary, and provide a receipt for any samples so taken.


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