In regard to two Establishments namely Gauri Bidanur Sugar Factory and Tunghabhadra Sugar Works P Ltd. it was numbericed that the difficulty in procurement of sugarcane would number be a relevant factor in determining whether the Establishment is of seasonal character or number that working of a Sugarcane Factory cannot be equated with crushing of sugarcane alone and various other activities such as maintenance, marketing, accounting and extension work for sugarcane cultivation, etc.
