P. R. GOKULAKRISHNAN, J. ( 1 ) IN all these Special Civil Application a common question as to the interpretation of Sec. 2 (ee) in relation to Sec. 2 (bb) of the Bombay Electricity Duty Act 1955 arises. If the Undertaking of the petitioners herein comes under the category of industrial undertaking lesser duty is leviable on the consumption of electricity while if they are service undertaking higher electricity duty is leviable. Some of these Special Civil Applications have been filed directly after the demand was made for the payment of duty treating the undertaking as service undertaking some of these Special Civil Applications have been filed after the first authority has found that these undertakings are service undertakings and some of the Special Civil Applications have been filed after the appellate authority has found that the undertakings are the service undertakings. ( 2 ) THE only argument advanced by the learned Counsel Mr. K. S. Nanavati the learned Counsel Mr. S. I. Nanavati and the learned Counsel Mr. N. J. Mehta who are all appearing in their respective Special Civil Applications is that the petitioners in their respective Special Civil Applications are not service undertakings within the meaning of the amended Sec 2 (ee) of the Bombay Electricity Duty Act 1958 but are industrial undertakings within the meaning of amended Sec. 2 (bb) read with Explanation thereto of the Bombay Electricity Duty Act 1958 and are therefore liable to electricity duty under Item No. 5-A of the First Schedule to the Bombay Electricity Duty Act 1958 read with amended Sec. 2 (bb) thereof. The State Electricity Board and the authorities constituted for deciding the question as to whether an undertaking is a service undertaking or an industrial undertaking held that if an undertaking carries on specific activities contemplated by Sec. 2 (ee) of the Act it would be treated as service undertaking It further held that if the undertaking carries out the activities specified under clause (ee) of Sec. 2 of the Act it will come under the category of service undertaking. Before the amendment of Gujarat Act No. 17 of 1983 explanation to Section 3 (2) (vii) (b) (i) defines Industrial Undertaking as follows:" An industrial undertaking means an industrial undertaking which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of goods and drinks meant ordinarily for consumption on the premises of the undertaking; and. . . . . . "this definition of industrial undertaking v as deleted and instead by Gujarat Act No. 17 of 1983 Sec. 2 (bb) and Sec. 2 (ee) have been substituted. They read as follows :" (BB) Industrial undertaking means an undertaking engaged predominantly in the manufacture or the production of goods (other than eatables or drinks) or engaged in any job work involving the manufacture or the production of goods irrespective of whether any service of the nature specified in clause (ee) is involved in such job work but does not include a service undertaking; Explanation :- For the purpose of this clause and clause (ee) an undertaking shall be construed to be engaged predominantly in the manufacture or the production of goods or. as the case may be in providing service of the nature specified in clause (ee) if the gross income of such undertaking from the manufacture or the production or as the case may be providing such service in the premises of the undertaking is greater in relation to gross income from other activity of the undertaking In the same premises. " (EE) Service undertaking means an undertaking which is engaged predominantly in providing all or any of the following services namely : (I) repairs renovation reconditioning restoration restitution or preservation (II) cleaning (III) polishing (IV) cutting or pressing (V) drawing stretching twisting rolling re-rolling or orientation of non-ferrous and ferrous materials including stainless steel materials (VI) case hardening carbonising or any other surface treatment (VII) coating of any surface with any material (VIII) electronic data processing (IX) such other service as the State Government may by notification in the Official Gazette specify. "the Statements of Objects and Reasons mentioned in the Bill which is sought to amend the Bombay Electricity Duty Act 1958 mentions that such amendment was mainly introduced with a view to rationalise the rates of electricity duty and augment the financial resources of the State. "the Statements of Objects and Reasons mentioned in the Bill which is sought to amend the Bombay Electricity Duty Act 1958 mentions that such amendment was mainly introduced with a view to rationalise the rates of electricity duty and augment the financial resources of the State. It further states that amendment to Sec. 2 of the Act was made so as to include therein the definitions of expressions industrial undertaking and service undertaking so as to include in the former undertaking engaged in the manufacture or production of goods on job basis and clarify the latter. ( 3 ) KEEPING the above provisions and the Statement of Objects in mind we can analyse the amendment to Sec. 2 (bb) and Sec. 2 (ee) and formulate as to how to decide an undertaking as an industrial undertaking or a service undertaking. Before the amendment of Sec. 2 there is no definition for service undertaking. The definition industrial undertaking as it stood before the amendment does not include manufacture or production of goods on job basis. The definition before the amendment brought into the category of industrial undertaking only such of those undertaking which manufacture or produce goods for sale or use in the manufacture or production of other goods. If an undertaking does any job work and in that process some manufacture or production is made such undertaking would not have come under the category of industrial undertaking as it stood before the amendment. Subsequent to the amendment and introduction of clause 2 (bb) if an undertaking engages predominantly in the manufacture or production of goods or engages itself in any job work involving the manufacture or production of goods it will come under the category of industrial undertaking. ( 4 ) MR. K. S. Nanavati the learned Counsel appearing for the petitioner in some of the petitions submits that an undertaking will come under the definition of Sec 2 (ee) only when the undertaking engages predominantly in providing all or any of the services enumerated therein. According to the learned Counsel the words providing all or any of the following services occurring in Sec. 2 (ee) will take in job work given by others and if the undertaking in doing such job work does the service enumerated in Sec. 2 (ee) (i) to (ix) it will come under the service undertaking. According to the learned Counsel the words providing all or any of the following services occurring in Sec. 2 (ee) will take in job work given by others and if the undertaking in doing such job work does the service enumerated in Sec. 2 (ee) (i) to (ix) it will come under the service undertaking. But if an undertaking by itself manufactures or produces goods involving the service enumerated in Sec. 2 (ee) (i) to (ix) the same cannot be considered as service undertaking but it can be classified only as the industrial undertaking. ( 5 ) MR. N. J. Mehta the learned Counsel appearing in some of the Special Civil Applications stressing the words irrespective of whether any service of the nature specified in clause 2 (ee) is involved in such job work contends that if there is manufacture or production of goods even though the undertaking engages predominantly in providing all or any of the services enumerated in Sec. 2 (ee) it will come under industrial undertaking. ( 6 ) MR. Pandya the learned Government Pleader on the other hand contends that if an undertaking which engages predominantly in providing all or any of the services enumerated in Sec. 2 (ee) (i) to (ix) the same will come under the category of service undertaking irrespective of the fact that it results in manufacture or production of goods. Mr. Pandya the learned Government Pleader justifies this interpretation by stating that in the definition of industrial undertaking occurring in Sec. 2 (bb) it has been clearly stated but does not include a service undertaking. Since there is a clear exclusion of such of those undertakings which provide the service enumerated in Sec. 2 (ee) from the definition of industrial undertaking Mr. Pandya the learned Government Pleader says that if any undertaking engages in providing all or any of the services enumerated in Sec. 2 (ee) it will come under the definition of service undertaking. Mr. Pandya the learned Government Pleader further states that the sentence irrespective of whether any service of the nature specified in clause (ee) is involved in such job work is only clarificatory in nature and this will not in any way exclude the undertaking which provides all or ally of the services mentioned in clause (ee) from the definition of service undertaking Mr. Pandya the learned Government Pleader further states that the purpose of the Act is to collect revenue and having that object in view the interpretation he makes has to be accepted. ( 7 ) WE have carefully gone into these averments made by the respective Counsels and also the provisions of the Bombay Electricity Duty Act 1958 along with the Statement of Objects and Reasons given for the introduction of the Gujarat Amendment Act 17 of 1983. The definition of industrial undertaking as it stood prior to the amendment does not include job work. The Statement of Objects and Reasons clearly states that amendment to Sec. 2 of the Act has been made so as to include in the definition of industrial undertaking undertaking engaged in the manufacture and or production of goods on job basis also. The definition of service undertaking occurring in Sec. 2 (ee) clearly states that service undertaking is one which engages predominantly in providing all or any of the services enumerated in Sec. 2 (ee) (i) to (ix ). The words providing all or any of the following services occurring therein can only mean job works. In such a job work if there is manufacture or production of goods the same will come under the category of industrial undertaking irrespective of the fact whether any service of the nature specified in clause (ee) is involved in such job work In this connection we make it clear that Sec. 2 (ee) which defines the service undertaking clearly states that such undertaking engages predominantly in providing all or any of the services enumerated therein. Hence it is clear that providing service can only he for others and it will relate to only job work Even such a job work can attract the definition of industrial undertaking provided it results in manufacture or production of goods this interpretation gains strength both from the definition Sec. 2 (bb) which uses the words irrespective of whether any service of the nature specified in clause (ee) is involved in such job work and also from the Statement of Objects and Reasons wherein it is stated that the amendment to Sec. 2 was made to include any industrial undertaking an undertaking engaged in the manufacture or production of goods on job basis also. We can appreciate this from a different angle also. We can appreciate this from a different angle also. The Bombay Electricity duty Act 1958 has been enacted to provide for a levy of duty on consumption of electrical energy. Reading the definition of industrial undertaking which occurs in Sec. 2 (bb) it is clear that manufacture or production of goods other than eatables or drinks either directly or by way of job work is considered to be industrial undertaking. The definition further makes it clear that the job work involving manufacture or production of goods is considered to be industrial undertaking irrespective of the fact whether any service of the nature specified in clause (ee) is involved in such job work. No doubt Sec 2 (bb) clearly excludes from the definition of industrial undertaking the service undertaking. ( 8 ) IN Sec. 2 (bb) it has been made clear that there must be manufacture or production of goods as one of the pre-requisites to come under this definition. In Sec. 2 (ee) there is no such pre-requisite such as manufacture or production to come under that category. It only states that the undertaking should be engaged predominantly in providing all or any of the services mentioned therein. When we read Sec. 2 (bb) the enactment has made it clear that even if an undertaking is engaged in any job work in manufacturing or production of goods it was not go out of the purview of industrial undertaking irrespective of the fact that the said undertaking in manufacturing or producing adopts any one of the processes mentioned in Sec. 2 (ee ). This makes it clear that for categorising aa undertaking under Sec. 2 (ee) it must be a service undertaking pure and simple. An undertaking is said to come under the service undertaking only when that undertaking serves the other party who approaches it for the purpose of services enumerated in Sec. 2 (ee ). If in the process of such service any manufacture of production comes into existence then also the said undertaking which renders such service will fall under the definition of industrial undertaking mentioned in Sec. 2 (bb ). Thus for defining an undertaking as industrial undertaking or a service undertaking one has to take in the whole of Secs. If in the process of such service any manufacture of production comes into existence then also the said undertaking which renders such service will fall under the definition of industrial undertaking mentioned in Sec. 2 (bb ). Thus for defining an undertaking as industrial undertaking or a service undertaking one has to take in the whole of Secs. 2 (bb) and 2 (ee) In Sec. 2 (bb) there is no doubt an exclusion from the industrial undertaking such of those undertakings which predominantly provide all or any of the services enumerated in Sec. 2 (ee) (i) to (ix ). There cannot be any difficulty in appreciating these words occurring in Sec. 2 (bb ). Since the Legislature in order to encourage manufacture or production in industrial undertaking made it clear that if such manufacture or production results irrespective of whether any service of the nature specified in clause (ee) is involved in such job work the same will come under the industrial undertaken. But if there is only providing of service without there being any manufactures or production and if those services are that enumerated in Sec. 2 (ee) (i) to (ix) then such an undertaking which does such service will come under the definition of service undertaking. To put in nutshell if by any of the processes mentioned in Sec. 2 (ee) the value or utility is added then it will be service undertaking. But if the nature or character of the articles gets changed or the use to which it can be put in different then it will have to be regarded as manufacture or production of new item which will make that undertaking as industrial undertaking. This is the test that has to be adopted in deciding as to whether an undertaking is an industrial undertaking or a service undertaking We have already held that the definition of service undertaking occurring in Sec. 2 (ee) of the Act relates only to job work. ( 9 ) IN view of the clarifications we have made as to how an undertaking has to be categorised for the purpose of the Bombay Electricity Duty Act 1918 we remand all these cases to the Collector of Electricity Duty Ahmedabad who is the authority appointed under the Bombay Electricity Duty Act for the purpose of disposal of these cases bearing in mind the guidelines given by us in paragraph supra. The Collector while disposing off these cases will bear in mind the Explanation to Sec. 2 (bb) while dealing with undertakings which have in its fold service undertaking also. ( 10 ) THE competent authority before whom the matters are remanded by us will dispose off the case in the light of the observations we have made as above within 3 months from today. The status-quo as on date in respect of the payment of electricity duty enjoyed by each of the petitioners will be maintained till the disposal of the matters by the competent authority. ( 11 ) IN Special Civil Application No. 857 of 1986 the learned Counsel for the respondents had made a statement earlier that if the petitioners ultimately succeed in this petition respondents ate will refund the amount of difference in duty to the members of petitioner No. 1 Federation without being required to take recourse to Civil Suit. In view of this statement made on behalf of the respondents-State no interim relief was granted by this Court. We hope that in case the petitioners ultimately succeed before the Collector the respondent-State would abide by the statement made before this Court to refund the amount of difference in duty to the members of petitioner No. 1 Federation within a reasonable time. ( 12 ) THE petitions are allowed to the aforesaid extent. Rule is made absolute accordingly in each of the petitions with no order as to costs. Appeals remanded. .