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25A.
Drawing of samples.-
Where an authorized officer of
sales tax 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 collectorate.
