Section 17(3) in The Bombay Electricity Duty Rules, 1962
(3)No consumer who has not been granted a certificate under sub-rule (2) shall be entitled to the concessional rates of duty under clause (c) in Part G.Explanation. - For the purpose of concessional rates of duty under clause (c) in Part G, the component parts of an industrial undertaking working under the same licence or registration certificate secured under the Industries (Development and Regulation) Act, 1951 shall, though situated at different places, be treated as a single undertaking.
