Miscellaneous_Provisions
Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions
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Miscellaneous_Provisions
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June 10, 2017
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Section 144 : Drawal of samples – Miscellaneous Provisions

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    Miscellaneous_Provisions

    144. Drawal of samples

    The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.

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