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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax treatment of composite and mixed supplies: composite treated as principal supply; mixed taxed at highest-rate component.</h1> Tax liability on composite and mixed supplies is determined under Section 8: a composite supply with a principal supply is treated as a supply of that principal supply; a mixed supply of two or more supplies is treated as the supply that attracts the highest rate of tax.

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