Before the advent of CSS, tables were commonly used to structure the layout of an entire webpage. This allowed for greater control over the layout of the page at expense of readability and easy maintenance. The practice of using layout tables still continues today, although it is much less common. CSS-based layouts are generally recommended. This is because they retain the semantic meaning of the HTML code (e.g. a table is only used to present tabular data) and allow for the separation of presentation (e.g. CSS styles) from content (e.g. HTML).
If tables are used to layout the page, then an association between table data and headings is unnecessary.
No example is available.