M/S.SHAHNAS TRADING CO. . vs STATE OF KERALA — C.A. No. 653 - 657/1999

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010191191998

Filing Date

24-Nov-1998

Registration No

C.A. No. 653 - 657/1999

Diary Number

19119/1998

Order Date

22-Mar-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 11-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.M/S.SHAHNAS TRADING CO. .

Respondent(s)

  1. 1.STATE OF KERALA

    Adv. G. PRAKASH

Case History

  1. Case disposedDisposed

  2. 22-Mar-2001

    ROP - of Main CaseView PDF

  3. 24-Nov-1998

    Case filed

    Registration No. C.A. No. 653 - 657/1999

View Full Judgment
casestatus.in Summary

Case Summary: M/S. Shahnas Trading Co. v. State of Kerala (C.A. 653-657/1999) Outcome: The Supreme Court dismissed the civil appeals with costs on 22 March 2001. The Court found no merit in the appellant's challenge to the High Court's judgment concerning Section 29A of the Kerala General Sales Tax Act, upholding the tax officer's power to verify documents and satisfy himself that there is no tax evasion. Key Point: The Court rejected the appellant's argument that "to satisfy himself that there is no evasion of tax" should be limited to document verification only, holding that such interpretation would render statutory language meaningless. This case analysis is maintained by casestatus.in based on publicly available court records.

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