CONSEQUENT upon the coming into force of the Bombay Electricity Duty (Amendment) Act, 1962, from ist October'62 which has amended the schedule to the Bombay Electricity Duty Act, 1958 Government has received representations from the Public as well as licensees seeking clarification whether consumption by certain persons should be treated as consumption by industrial undertaking for the purpose of levying electricity duty under "Part G" of the revised Schedule to the said Act. Although no definite criteria could be laid down to decide whether a particular unit is an industrial undertaking or not, the broad consideration would be whether the unit is buying raw material and processing it in its factory and is not exclusively engaged on job-work; should exercise their judgment and examine the cases on merits and, where they are satisfied on genuine considerations, that the unit is an industrial one, electricity duty should be levied in accordance with part G of the schedule to the Bombay Electricity Duty Act, 1958.