Section 2(1)(j) in The Orissa Electricity Reform (Transfer of Assets, Liabilities, Proceedings and Personnel of Gridco to Distribution Companies) Rules, 1998
(j)"Distribution System" means any system consisting mainly of cables, service lines and overhead lines, electrical plant and meters having design voltage of 33KV or under and used for the transportation of electricity from a Transmission System or Generating Set or other points to the point of delivery to end users taking any supply of electricity voltage of 33KV or under, and includes any electrical plant and meters in connection with the distribution of electricity but shall not include any part of the Transmission System;