Manufacturer cum Retailer - Sales Tax

[noman]

Here is some background...

A manufacturer produces product X, it falls under normal taxation (claim of input/out etc)......

The manufacturer sold goods to unregistered buyers....

There is some recent amendement (i don't know yet)..that the registered person has to collect NIC/NTN information from customers who are unregistered too.......

Now the manufacturer wants to start retail business so that the customers (that are not willing to share NIC/NTN) can purchase the goods from the retail business.......

what is the better option?

1. Start retail business and get taxed under one NTN as manufacturer cum retailer

2.Start retail business as a separate entity

Thanks