Section 3(2)(vii) in The Gujarat Electricity Duty Act, 1958
(vii)[ for motive power and lighting in respect of premises used by a new industrial undertaking for industrial purpose, subject to such terms and conditions as may be prescribed, for a period of five years from the date on which such industrial undertaking begins to manufacture or produce goods for the first time: [Clause (vii) and Explanation substituted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)]