Composite and mixed supply rules determine tax treatment: principal supply governs composite supplies, highest-rate component governs mixed supplies. Tax liability for multi-component transactions is determined by classifying the nature of the combined supplies: a composite supply with a principal supply is treated as that principal supply, while a mixed supply of distinct components is treated as the supply attracting the highest rate of tax.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rules determine tax treatment: principal supply governs composite supplies, highest-rate component governs mixed supplies.
Tax liability for multi-component transactions is determined by classifying the nature of the combined supplies: a composite supply with a principal supply is treated as that principal supply, while a mixed supply of distinct components is treated as the supply attracting the highest rate of tax.
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