Section 2(3)(k) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(k)(i)"New Industrial Unit" means an industrial unit which commences commercial production during the operative period of this Scheme including a unit set up on the site of existing industrial unit by making separately identifiable capital investment; subject however, that where an industrial unit manufacturing the same product is established on the site of an existing unit, the benefit permissible for a new unit shall be available to it only on the production in excess of 80% of the installed capacity of the existing unit.(ii)"New Industrial Unit" shall also include a sick unit-