Section 154 of Goa GST Act 2017
[ Section 154 of Goa GST Act 2017 explains Power to take sample and is covered in CHAPTER XXI : MISCELLANEOUS ]
Power to take sample .
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.
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