# The Assam Goods and Services Tax Act, 2017, Section 154

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/154/

## Text

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. Burden of Proof.

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