Section 10(1) in The Rajasthan Sales Tax Act, 1994
(1)Notwithstanding anything contained in section 4, but subject to such restrictions and conditions as may be prescribed, the rate of tax payable on the sale to or purchase by a registered dealer of any raw material for the manufacture in the State of goods for sale by him within the State or in the course of interstate trade or commerce or in the course of export outside the territory of India shall be at such concessional rate as may be notified by the State Government.
