Shahnas Trading Co. And Ors. vs State Of Kerala And Ors.

The Supreme Court upheld the interpretation of Section 29A of the Kerala General Sales Tax Act, affirming that the words 'to satisfy himself that there is no evasion of tax' extend beyond mere document verification. The Court clarified that limiting the officer's powers to document checks would render part of the statute meaningless. Additionally, the Court noted that the writ petition did not challenge the constitutionality of any provision, thus precluding such arguments in the special leave petition. The civil appeals were dismissed with costs.