On a reference being made to Government we are advised that the "petrol Pumps" where only petrol and auto lubricants are sold are not to be considered as "Automobile Service Stations" but as "Business Premises". Accordingly the Electricity Duty should be charged to the "Petrol Pumps" as above at the rates prescribed in part B of the Schedule to the Bombay Electricity Duty Act,1958 and not at 3nP. per unit as applicable to the "Automobile Service Stations" referred to in Departmental Circular No.15 (Commercial) dated 31 st January 1963.