Section 5(f) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(f)Where the limit of tax deferment specified in Annexure-B is exhausted, tax on all intra-sales/inter-State sales made thereafter shall be payable in time in accordance with the provisions of the RST Act/CST Act without deferment and the industrial unit shall become liable to discharge all obligations and duties relating to taxability laid down in the RST Act/CST Act and prescribed in the rules, as if, there were no Deferment Scheme applicable to its case.
