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    <title>Power to take samples.</title>
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    <description>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.</description>
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      <description>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.</description>
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