Misc Provisions [Section 153 , 154 , 155 , 157]

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..... ther proceedings before him. Power to take samples [ Section 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. Burden of proof [ Section 155 ] Where any person claims that he is eligible for input tax credit under this Act, the burden of proving .....

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