Section 2(3)(l) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(l)"Pioneering Unit" means the first ten new industrial units of each type of industry established in any Panchayat Samity of the State during the operative period of this Scheme, having fixed investment exceeding Rs. 3.00 crores each and with a minimum regular employment of 50 persons each.