Section 5(g) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(g)Notwithstanding anything contained in this Notification, but subject to such conditions as the State Government may, by general or special order specify, where an industrial unit to whom benefit by way of deferment of tax has been granted under this Scheme, and where a loan liability equal to the amount of tax deferred has been raised by RIICO/RFC or Industries Department, them such deferred tax shall be deemed in the public interest, to have been paid.
