Power to take samples lets tax authorities collect goods samples from taxable persons and issue a receipt. Power to take samples is conferred on the Commissioner or an officer authorised by him to obtain samples of goods from the possession of any taxable person where 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 lets tax authorities collect goods samples from taxable persons and issue a receipt.
Power to take samples is conferred on the Commissioner or an officer authorised by him to obtain samples of goods from the possession of any taxable person where necessary, and to provide a receipt for any samples so taken.
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