Section 4(i) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(i)During the currency of the Eligibility Certificate, the unit Concerned shall be allowed to defer the payment of tax on the inter-State sales/inter-State sales of the goods and by-products manufactured by it within the State, including the waste items derived therefrom and the packing material user therewith.
