In maharashtra, there are specific national holidays prescribed in the Shops and commercial establishments act. However there is no provision in the factories act for such holidays. However, if these holidays are included in the return of holidays list, followed from years together it amounts to custom, usage and long standing practice. However for new set up factories, it will not be mandatory. In other states such as Himachal, Punjab, Orissa, Andhra etc. the state govts have enacted the national holidays act which is applicable to those states.