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of <h1>Taxable person definition for machine-controlled production of specified goods, including job-work and split-stage manufacturing, upheld as inclusive.</h1> Defines 'taxable person' for the Act as any person who owns, possesses, operates, manages, or otherwise controls a machine or undertakes any manufacturing or production process for specified goods, whether directly or through job-workers, employees, hired labour, or any other person acting on the person's behalf. Clarifies that liability to be treated as a taxable person applies irrespective of opting for or availing any composition scheme, concessional levy, or alternate taxation scheme under any other law in force, thereby preventing exclusion from coverage on that basis. Prescribes deeming rules that (i) ownership, possession, or control is sufficient regardless of actual quantity produced, (ii) multiple persons using a machine or process are each taxable persons, and (iii) where production is split across stages, the person performing the final marketable-completing process is deemed the taxable person.
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