LIPTON INDIA LTD. vs STATE OF KARNATAKA

The Supreme Court addressed the validity of Government Order No. CI 138 SPC 90 (P) dated 27th September 1990, which was contested on the grounds of its publication in the State Government Gazette and compliance with Section 39 of the Karnataka Sales Tax Act, 1957. The Court found that the Government Order had indeed been published, contradicting the State Government's earlier assertion. The Court directed the Chief Secretary of Karnataka to provide an affidavit regarding the compliance with Section 39 and the circumstances surrounding the Deputy Commissioner's misleading affidavit, emphasizing the seriousness of the matter.