Section 25A of Sales Tax Act, 1990 has explained IR officer authorized to obtain sample for sales tax.
Following is the text of section 25A of Sales Tax Act, 1990:
25A. Drawing of samples.– Where an authorized officer of Inland Revenue considers it necessary to take a sample of any goods or raw materials, for the purpose of determining their liability to sales tax or for the purpose of establishing their value or for any other reason, he may remove a minimum quantity of goods or raw materials sufficient to enable a proper examination or analysis to be made. At the time of taking the sample the person in possession of the goods shall be informed and given the opportunity to sign the representative samples, so drawn, and take a corresponding sample for his record. Any sample taken under this section shall be taken against a proper receipt a copy each of which shall be kept in the record by the registered person and the Large Taxpayers Unit or Regional Tax Office, as the case may be.
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