The Kanpur leather industry continued to prosper even when most of the other industry were struggling during the period was due to the easy availability of the raw materials, cheap labour, proximity to Ganges and a regular demand in the form of Government contracts. Thus equipped the industry, moved from rural sector to the city, (where factories were located).With the establishment of Government Harness and Saddlery Factory, the Government took the initiative towards the transformation of the leather industry in Kanpur. This was the first of its kind in the country. A number of other concerns followed in quick succession. The present study was noticed that while in the case of other industries, like cotton and woolen, the Government was hesitant in introducing machinery but for leather concerns the entrepreneurs were encouraged and in some cases forced to install the latest machinery and introduce the latest methods. They set very high standards for the products which were inspected before being bought for the army, which at the time was the biggest consumer for such products.