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[Cites 0, Cited by 1] [Section 52(1)] [Section 52] [Entire Act]

State of Karnataka - Subsection

Section 52(1)(i) in The Karnataka Value Added Tax Act, 2003

(i)to take samples of goods from the possession of any dealer, where he considers it necessary to protect the revenue against mistake or fraud, and provide a receipt for any samples so taken, and the samples shall, except where an offence is found, be returned to the dealer or be disposed of by the Commissioner with the consent of such dealer.