https://www.taxtmi.com/caselaws?id=161273 A deeming-assessment benefit under section 46A of the West Bengal Sales Tax Act, 1994 was explained as available where returns are filed in substance in accordance with section 30(4) and the admitted tax and interest are paid, even if there is a minor technical shortfall. The analysis stresses purposive interpretation, substantial compliance, and the principle that form should not defeat substance when no real prejudice is shown. On that approach, a short payment of interest was treated as a curable defect that did not displace the statutory fiction, and the general reassessment provision under section 45(1) was therefore unavailable. en-us Sun, 12 May 2002 00:00:00 +0530 Sat, 11 Jan 2014 13:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161273 A deeming-assessment benefit under section 46A of the West Bengal Sales Tax Act, 1994 was explained as available where returns are filed in substance in accordance with section 30(4) and the admitted tax and interest are paid, even if there is a minor technical shortfall. The analysis stresses purposive interpretation, substantial compliance, and the principle that form should not defeat substance when no real prejudice is shown. On that approach, a short payment of interest was treated as a curable defect that did not displace the statutory fiction, and the general reassessment provision under section 45(1) was therefore unavailable. Case-Laws VAT and Sales Tax Sun, 12 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161273