Section 4(iii) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(iii)where any case of avoidance or evasion of tax is pending against it, at any forum or it is found penalised for such offence, within a period of two years immediately preceding the date of the filing of the application; however, the said Screening Committee may waive this disqualification in an appropriate case if the offence is technical or venial in nature or has been compounded.
