Section-10. Taxable person
(1) Taxable Person means a person who
is registered or liable to be registered under
Schedule V of this Act.
(2) A person who has obtained or is
required to obtain more than one registration,
whether in one State or more than one
State, shall, in respect of each such
registration, be treated as distinct
persons for the purposes of this Act.
(3) An establishment of a person who
has obtained or is required to obtain
registration in a State, and any of
his other establishments in another State shall
be treated as establishments of distinct persons for
the purposes of this Act.