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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.</h1> Tax liability distinguishes composite supply and mixed supply. A composite supply is treated and taxed as its principal supply. A mixed supply is treated and taxed according to the component that attracts the highest rate of tax, determining the overall tax liability for bundled supplies.

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