Power to take samples allows tax officials to obtain goods from taxable persons with obligation to issue a receipt. 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 must provide a receipt for any samples so taken, thereby recording removal of goods for inspection or evidentiary purposes.
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 allows tax officials to obtain goods from taxable persons with obligation to issue a receipt.
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 must provide a receipt for any samples so taken, thereby recording removal of goods for inspection or evidentiary purposes.
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