Power to take samples enables tax officers to collect goods samples from taxable persons with receipt requirement. The Commissioner or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt to the taxable person for any samples taken, creating a record of the sampling.
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 enables tax officers to collect goods samples from taxable persons with receipt requirement.
The Commissioner or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt to the taxable person for any samples taken, creating a record of the sampling.
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