This document compares festivals celebrated in Jammu & Kashmir and Gujarat. It discusses the Tulip Festival held in Jammu & Kashmir, where tulips are displayed in terraced gardens. It also discusses Navratri celebrated in Gujarat, where Goddess Durga is worshipped over nine nights. Further, it mentions Baisakhi celebrated in Jammu & Kashmir as the Sikh New Year and harvesting season, and Uttarayan in Gujarat as the harvest festival dedicated to the Sun God.