https://www.taxtmi.com/caselaws?id=161273 The Court held that the petitioner substantially complied with section 46A, and a Rs. 20 shortfall in interest payment did not invalidate the "deemed assessment." Emphasizing substance over form, the Court set aside the Tribunal's order, deeming the returns as assessed under section 46A. The writ petition was allowed, highlighting that technicalities should not overshadow substantive compliance in statutory interpretation. The assessment under section 45 was annulled, with no costs awarded. 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 The Court held that the petitioner substantially complied with section 46A, and a Rs. 20 shortfall in interest payment did not invalidate the "deemed assessment." Emphasizing substance over form, the Court set aside the Tribunal's order, deeming the returns as assessed under section 46A. The writ petition was allowed, highlighting that technicalities should not overshadow substantive compliance in statutory interpretation. The assessment under section 45 was annulled, with no costs awarded. Case-Laws VAT and Sales Tax Sun, 12 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161273