Section 154 Gujarat GST Act 2017
( Section 154 Gujarat GST Act 2017 explains Power to take samples and is covered in CHAPTER XXI MISCELLANEOUS )
Power to take samples
154. 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.
Gujarat GST Act 2017
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