Section 2(3)(k) in Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998
(k)(i)"New Industrial Unit" means an industrial unit which commences commercial production during the operative period of this Scheme including a unit set up on the site of an existing industrial unit by making separately identifiable capital investment, subject however, that where an industrial unit manufacturing the same product is established on the site of an existing unit, the benefit permissible for a new unit shall be available to it only on the production in excess of 80% of the installed capacity of the existing unit.(ii)"New Industrial Unit" shall also include a sick unit-