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Reasons for Delegation of a Job
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https://help.tallysolutions.com/docs/te9rel54/Job_Work/Reasons_for_Delegation_of_a_Job.htm

Reasons for Delegation of a Job

Reasons for the delegation of job

      Job Worker has specialization in the work delegated

      Time Constraint on the part of Principal to manufacture the goods

      Principal does not have the facility to produce the specific semi finished goods