Section 5(h) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(h)An industrial unit after having availed of the benefits under this Scheme, shall have to continue its annual production for a period of five years after the expiry of the period during which deferment of tax is availed of by it, not allow the level of average annual production for the period during which the benefits under this Scheme was availed of.
