Section 1(e) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(e)Where benefits have been sanctioned in accordance with the provisions of this Scheme for Industries, 1998, to any industrial unit, it may be allowed there-after to switch over once to "The Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998" with the condition that such unit shall have to deposit the total amount of deferred tax to its Assessing Authority before the issue of Eligibility Certificate to it under the Exemption Scheme.
