Section 2(1)(n) in Orissa Electricity (Levy of Fees for Testing and inspection and Generally for the Services of Electrical Inspector(s)) Orders, 2001
(n)"Sub-station" means a station for transforming or converting electricity for the transmission or distribution thereof and includes transformers, convertors, switch gears, capacitors, synchronous condensers, structures, cables and other appurtenant equipments and any building used for that purpose and the site thereof,a site intended to be used for any such purpose and any building used for housing the staff of the sub-station.