ECONOMICS

Detailed explanation-1: -A Fully-Fledged manufacturer produces in its own name and for its own risk and account. The fully fledged manufacturer is responsible for sourcing raw materials, undertaking production and potentially selling to third parties on its own risk, as well as, to related party distributors.

Detailed explanation-2: -What is Toll Manufacturing? In toll manufacturing, one company provides raw materials (or semi-finished goods) to a third-party, who will then provide the rest of the services (manufacturing).

Detailed explanation-3: -Here Toller plant is the Company owned plant which takes care of placing the PO to vendor, supplying the component goods & receiving the finished / semi-finished goods from vendor.