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    <title>2012 (8) TMI 1218 - JHARKHAND HIGH COURT</title>
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    <description>The court allowed the application challenging the rejection of the discharge plea, discharging the petitioners from the case. The court found that prosecuting the petitioners under general law for offences falling within the purview of the Central Sales Tax Act was impermissible. Emphasizing that vicarious liability cannot be a basis for prosecution without specific legal provisions, the court set aside the orders and deemed the refusal to discharge the petitioners illegal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=308600</link>
      <description>The court allowed the application challenging the rejection of the discharge plea, discharging the petitioners from the case. The court found that prosecuting the petitioners under general law for offences falling within the purview of the Central Sales Tax Act was impermissible. Emphasizing that vicarious liability cannot be a basis for prosecution without specific legal provisions, the court set aside the orders and deemed the refusal to discharge the petitioners illegal.</description>
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