Section 23(1)(a) in The Rajasthan Sales Tax Rules, 1995
(a)A dealer, who claims exemption from the payment of tax or payment of tax at a concessional rate or non-liability to pay tax, on the sales made to a registered dealer of goods-(i)for resale within the State; or(ii)for sale in the course of inter-state trade or commerce; or(iii)for being used as raw material under sub-section (1) of section 10; or(iv)for being used as processing articles under sub-section (3) of section 10; or(v)for being used or disposed off in accordance with any condition specified in a notification;