India - Unorganised Manufacturing Enterprises Survey (Area Frame) : NSS 62nd Round, Schedule 2.2_AF, July 2005 - June 2006

An enterprise operating for the major part of a year and manufacturing different seasonal items during different months/seasons of the year will not be considered as a seasonal enterprise, if it does not keep separate accounts for these activities. For example, suppose an OAME manufacturing plastic goods made pichkaris during holi and plastic pitchers during rest of the year. If accounts are not separable, it will be considered as a single perennial enterprise. Again, suppose an OAME manufactured agarbatti during one season, fire-crackers during some other season and woollen clothes during a third season. The accounts for these activities are not separable. As the enterprise has run throughout the year, it will be considered as a perennial enterprise and not a seasonal one. Rice mills, etc. operating for major part of the reference year will be considered as a perennial enterprise and not a seasonal one.