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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.

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          <h1>Composite and mixed supply rules determine tax liability: principal supply governs composite, highest-rate supply governs mixed.</h1> Tax liability on composite and mixed supplies is determined by classification rules: a composite supply of two or more supplies, one being the principal supply, is treated as a supply of that principal supply; a mixed supply of two or more supplies is treated as the supply which attracts the highest rate of tax, thereby determining the applicable levy and collection.

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