Section 2(3)(g) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(g)"Expansion" means the increase in the value of fixed capital investment by not less than 25% of the net fixed assets of the original project and accompanied by an increase in the production to the extent of at least 25% of the installed capacity. However, for second or subsequent expansion, the fixed capital investment in the original project together with the investment(s) upto the immediate preceding expansion, shall be considered as the basis for the purpose of the proposed expansion.