Section 5(i) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(i)An industrial unit after having availed of the benefits under this Scheme, shall not make sales outside the State including branch transfers of the products (other than inter-State sales) manufactured by it exceeding 50% thereof in a financial year for a period of five years after the expiry of the period during which exemption from tax is availed by it.
