Composite and mixed supply rule: principal supply governs tax for composite; highest-rate component governs for mixed supplies. A composite supply with two or more supplies where one is the principal supply is taxed as that principal supply; a mixed supply of two or more distinct supplies is treated as the supply that attracts the highest rate of tax, and the entire mixed supply is taxed accordingly.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rule: principal supply governs tax for composite; highest-rate component governs for mixed supplies.
A composite supply with two or more supplies where one is the principal supply is taxed as that principal supply; a mixed supply of two or more distinct supplies is treated as the supply that attracts the highest rate of tax, and the entire mixed supply is taxed accordingly.
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