Section 5(a) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(a)For the purpose of arriving at the limit of the tax deferment as provided in Annexure-B, the aggregate of the following shall be considered:-(i)Aggregate amount of tax which would have been leviable under the provisions of the Rajasthan Sales Tax Act, 1994;(ii)Aggregate amount of tax would have been leviable under the provisions of the Central Sales Tax Act, 1956;(iii)Aggregate amount of any surcharge, fee, duty, or any other levy of tax by whatever name to be levied on sales of the manufactured goods; and(iv)Aggregate amount of tax as and when levied on consignments.
