Section 2(2) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(2)that such unit shall not be established at the site of the existing unit, except in the case of change of management through the State Government including its any Department or the Rajasthan State Industrial Development and Investment Corporation (RIICO), or Rajasthan Financial Corporation (RFC) or any Financial Institution, or the Board for Industrial and Financial Reconstruction (BIFR), and
