Q.How would you differentiate between an ancillary unit and a tiny unit?

Both are kinds of small scale unit, but they are distinguished by whom they supply versus how small their investment is. …

An ancillary unit and a tiny unit are both small scale units, but they are distinguished on different bases:

1. Basis of definition. An ancillary unit is defined by its relationship with a larger unit — it supplies a substantial share of its output (historically taken as not less than 50 per cent) in the form of components, parts, sub-assemblies, tooling or intermediate products to one or more parent or large industrial undertakings. A tiny unit is defined purely by the size of its investment in plant and machinery, which is very small — below the threshold set for other small scale units. …