First of all it is a part of your turnover and is shown separately under the Head Sales in Schedule annexed to P&L.
Finally, Processing or Job Work is an incidental and ancillary activity of a manufacturer. In case of pure mfg. you have to procure the Materials directly from the suppliers on your own cost whereas in case of job work you have to process the Material supplied by Client and return back same to the client. Under both the cases you have to spend the utility and Ohs expenditure. The only difference of Material Cost.
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