https://www.taxtmi.com/caselaws?id=150104 An appeal was not treated as incompetent merely because the admitted tax was short by a trivial amount when a refundable sum was already available with the department and had been sought to be adjusted. The refund mechanism required such refundable amount to be applied against outstanding tax liability, so the minor deficiency should have been set off automatically. Applying the de minimis principle, the court held that an insignificant omission of three paise could not defeat the right of appeal. The appellate authority was therefore justified in entertaining the appeal, and the revising authority was not justified in restoring the assessment order on that ground. en-us Tue, 02 Nov 1971 00:00:00 +0530 Wed, 08 May 2013 18:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150104 An appeal was not treated as incompetent merely because the admitted tax was short by a trivial amount when a refundable sum was already available with the department and had been sought to be adjusted. The refund mechanism required such refundable amount to be applied against outstanding tax liability, so the minor deficiency should have been set off automatically. Applying the de minimis principle, the court held that an insignificant omission of three paise could not defeat the right of appeal. The appellate authority was therefore justified in entertaining the appeal, and the revising authority was not justified in restoring the assessment order on that ground. Case-Laws VAT and Sales Tax Tue, 02 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150104