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    <title>Direct Delivery from job worker - Valuation</title>
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    <description>Principal-issued tax invoice and corresponding e way bill at the principal&#039;s sale value must accompany goods moved directly from the job worker&#039;s premises to the principal&#039;s customer; no separate challan by the job worker is required when the principal has declared the job worker&#039;s premises as an additional place of business, although that declaration is not required where the job worker is subject to the specified registration provision. The job worker should invoice only the job work service charges to the principal.</description>
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