Section 5(c) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(c)An industrial unit covered by this Scheme shall be entitled to claim benefits under it, only if it provides employment to bonafide residents of Rajasthan to the extent at least 70% of its work force (both skilled and unskilled put together) in a phases manner, i.e. at least 30% in the first year, upto 50% in the second year and upto 70% in the third year.
