Companies Act, 1956
Sec 8 - Power of Central Government to declare
an establishment not to be a branch office.
The Central Government may, by order, declare
that in the case of any company, any establishment carrying on either the same
or substantially the same activity as that carried on by the head office of the
company, or any establishment engaged in any production, processing or
manufacture, shall not be treated as a branch office of the company for all or
any of the purposes of this Act.