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Section 70

Proportional examination or testing of goods seized

of Sales Tax Act 2018

ActIn forceProvision 81 of 131
Section 70

(2)

If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).

(3)

The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.

Sales Tax 77