Composite and mixed supply tax treatment: principal supply governs composite cases; highest-rate component governs mixed supplies. A composite supply comprising two or more supplies with one principal supply shall be treated and taxed as that principal supply, while a mixed supply of two or more supplies shall be treated and taxed as the supply that attracts the highest rate of tax.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply tax treatment: principal supply governs composite cases; highest-rate component governs mixed supplies.
A composite supply comprising two or more supplies with one principal supply shall be treated and taxed as that principal supply, while a mixed supply of two or more supplies shall be treated and taxed as the supply that attracts the highest rate of tax.
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