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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>Composite and mixed supply rules determine which supply's tax rate applies, prioritising principal supply or highest-rate component.</h1> Tax liability for composite and mixed supplies is allocated by reference to the constituent supplies: a composite supply with a principal supply is treated as that principal supply for tax purposes; a mixed supply of two or more supplies is treated as the supply that attracts the highest rate of tax.

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