Section 2(4)(b) in The Bengal Electricity Duty Act, 1935
(b)by, or in respect of any-(i)local authority;(ii)railway administration, as defined in the Indian Railways Act, 1890;(iii)tramway company;(iv)mine, as defined in the Indian Mines Act, 1923;(v)industrial undertaking;(vi)institution or class of persons specified in the Second Schedule, except to the extent specified in the Second Schedule;