https://www.taxtmi.com/caselaws?id=150188 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. en-us Wed, 30 Jun 1971 00:00:00 +0530 Thu, 09 May 2013 18:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150188 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. Case-Laws VAT and Sales Tax Wed, 30 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150188