law: 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.