XHTML Basic and "tables within tables"

Hi,

Has it been noticed that it is possible to place a table
within a table in XHTML Basic, by enclosing the inner table
within a <div>..</div> block? I have tried this construct
and successfully validated it against the XHTML Basic DTD
using the Xerces DOM Parser.

This seems to defy the attempt of avoiding tables within
tables in XHTML Basic.

Thanks,

-- Anurag