Substantial compliance with prescribed sales tax declarations was enough where all required particulars were supplied, despite consolidated presentation.

Where the assessee furnished all particulars required by the prescribed certificate under the Bombay Sales Tax Act, 1953, deduction could not be refused merely because the information was given in a consolidated exercise-book rather than in a separate prescribed form for each sale. The statutory requirement was satisfied in substance because the genuineness of the record was not disputed and the necessary particulars were actually supplied. The court treated the manner of presentation as a matter of form, not one defeating compliance with the deduction condition.

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Issues: Whether the declarations furnished in consolidated form, though not separately in the prescribed form for each sale, satisfied the statutory requirement for claiming deduction under the Bombay Sales Tax Act, 1953.

Analysis: The statutory scheme allowed deduction from turnover where the purchasing dealer furnished a certificate in the prescribed form. The prescribed form required certain particulars, and all such particulars were in fact supplied by the assessee. The only objection was that the information was written in a consolidated exercise-book instead of being set out separately in the prescribed form. Since the genuineness of the record was not in doubt and the substance of the statutory requirement had been met, the form of presentation did not defeat the claim.

Conclusion: The assessee had complied with the legal requirement and the deduction could not be refused on the ground that the particulars were furnished in consolidated form.

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