By constructing a composite mapping of Voigt and Lorentz transformations some new non relativistic transformations of conformal type are obtained where the laws of Maxwell’s electromagnetic theory are found to be invariant. This new scheme is consistent with some of the well established experimental facts.

The invariance of the Maxwell-Boltzmann statistical distribution function has been established using Hsu’s space-light transformations. The transformations of temperature and heat turn out to be the same as given by Ott, contradicting Planck-Einstein’s views regarding their transformation. Incidently the invariance of entropy is obtained.