Section 2(d) in The Himachal Pradesh Public Moneys (Recovery of Dues) Act, 1973
(d)"industrial undertaking" includes any undertaking for the manufacture, preservation, storage or processing or goods, or mining, or the hotel industry, or the transport of passengers or goods, or the generation or distribution of electricity or any other form of power or the maintenance, repair, testing or servicing of machinery, vehicles, motor boats, trailers or tractors or assembling, repairing or packing of any articles with the aid of fishing or maintenance thereof, or for the development of any contiguous area of land as an industrial estate or providing special industrial growth.
