The term ``independently owned and controlled'' has reference to
independence of ownership and control by others. Accordingly, the fact
that the petroleum jobber may himself engage in other businesses which
are not related to the enterprise engaged in the wholesale or bulk
distribution of petroleum products, will not affect the question whether
the petroleum enterprise is independently owned or controlled. For
example, the fact that the wholesale or bulk petroleum distributor also
owns or controls a wholly sep- arate tourist lodge enterprise or job
printing business will not affect the status of his enterprise engaged
in the wholesale or bulk distribution of petroleum products as an
``independently controlled'' enterprise.
