Section 18(1)(e) in The Rajasthan Value Added Tax Act, 2003
(e)being used as raw material [except those as may be notified by the State Government,] [Inserted by Rajasthan Act No. 3 of 2007, dated 10.4.2007.] in the manufacture of goods other than exempted goods, for sale within the State or in the course of Inter-state trade or commerce; or