Section 2(3)(l) in Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998
(l)"Pioneering Unit" means first ten new industrial units of each type of industry established in any Panchayat Samiti of the State during the operative period of this Scheme, having fixed investment exceeding Rs.3.00 crores each and with a minimum regular employment of 50 persons each.