Power of Central Government to declare an establishment not to be a branch office.
section- 8 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.