Section 2 in The Gujarat Electricity Duty Act, 1958
2. Definitions.
- In this Act, unless the context requires otherwise, -(a)[ "consumer" means any person who is supplied with energy on payment of charges or otherwise by a licensee or by any other person who enervates energy but does not include [Clause (a) was substituted for the original by Gujarat 20 of 1988, Section 2(1).](i)a licensee in relating to energy either generated by himself or supplied by any other licensee,(ii)any other person in relation to energy generated by himself,and used by such license or person for any purpose excluding that of construction, maintenance or operation of his generating, transmitting or distributing system but including office, commercial or residential purpose connected with such system;and the word "consume" with its grammatical variations and cognate expressions shall be construed accordingly;](b)"energy" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message;(bb)[ "industrial undertaking" means an undertaking engagedpredominantly in- [Substituted by Gujarat Act No. 8 of 2013, dated 30.3.2013.](i)the manufacture or production of goods, or(ii)any job work which results in the manufacture or production of goods, but does not include an undertaking which manufactures or produces any kind of food or drinks or both meant ordinarily for consumption on the premises of the undertaking.Explanation I. - "manufacture" with its grammatical variations means change in a non-living physical object or article or thing,-(a)resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or(b)bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure.Explanation II. - For the purpose of this clause, "premises of the undertaking" includes all premises which are intended for being used for consumption of food or drinks or both.Explanation III. - For the purpose of this clause, an undertaking engaged in the manufacture or production of goods shall be deemed to be engaged predominantly in the manufacture or production of goods if the gross annual income of such undertaking from such manufacture or production for the accounting year of such undertaking preceding the period in respect of which the duty is levied is greater than the gross annual income of such undertaking for that accounting year from such manufacture or production of goods;(c)"Licensee" means any person licensed under section 14 of the Electricity Act, 2003 and includes any person who is supplying energy generated by himself;][***] [Deleted '(cc)' by Gujarat Act No. 8 of 2013, dated 30.3.2013.](d)"prescribed" means prescribed by rules made under this Act.(e)[ "rural area" means- [Clauses (e) and (f) were inserted by President's Act No. 6 of 1976, Section 2.](i)a gram as defined in clause (11) of section (2) of the Gujarat Panchayat Act, 1961 (Gujarat VI of 1962); or(ii)an area in regard to which a notification has been issued under section 305A of the said Act.the population of which as ascertained at the last preceding census of which the relevant figures have been published does not exceed thousand;[***][***] [Items (iii) and (iv) were deleted by Gujarat 7 of 1991, Section 2(2) (w.e.f. 01-04-1991).](v)case hardening, carbonising or any other surface treatment,(vii)electronic data processing,(vii)such other activity as the State Government may, by notification in the Official Gazette, specify](f)"urban area" means an area which is not a rural area.]
