Incorporated on September 15, 2003, Uttar Gujarat VIJ Company Limited had become an outstanding electricity company engaged in distribution and retail supply of electricity to various parts of Gujarat and in certain areas outside Gujarat. The case examines further scope for utility performance and cost management in electricity retailing and distribution. The objective is to (a) evaluate the ability of UGVCL to consistently succeed in the power industry and to grow amid the innumerable challenges that the business presented (b) create a business model which will not only meet the growth concerns but also strike efficiency in all spheres of functionalities.