Section 154 - Authority to Collect Product Samples
Section 154 grants the Commissioner, or an officer authorized by the Commissioner, the power to collect samples of goods from any taxable person. This action can be taken whenever it is deemed necessary. When samples are collected, a receipt must be provided for the goods that are taken as samples. This ensures that there is a record of the samples collected from the taxable person’s possession.
Note: It is an AI generated summary for reference purpose only.
154. Power to take samples
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.
