Sales invoice as expense

Rajesh PB (75 Points)

14 April 2021  

Greetings,

My cilent doing jewellery wholesale trading and manufacturing goods by outsourcing .

He don't pay job work wages as cash but will not take dusts wastes of silver/gold .

Job workers retains those dusts waste as his payment.

So 

1.need to issue sales invoice of the dust on the job worker name?

2.TDS need to be deducted? But not paid as cash .

3.if need to deduct tds the limit ?