Composite and mixed supply rules: principal supply governs composite treatment; highest-rate component determines mixed supply taxation. Tax liability on composite or mixed supplies is determined by the character of the combined supplies: a composite supply with a principal supply is treated and taxed as that principal supply; a mixed supply of two or more supplies supplied together is treated and taxed as the supply within the mixture that attracts the highest rate of tax.
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Provisions expressly mentioned in the judgment/order text.
Composite and mixed supply rules: principal supply governs composite treatment; highest-rate component determines mixed supply taxation.
Tax liability on composite or mixed supplies is determined by the character of the combined supplies: a composite supply with a principal supply is treated and taxed as that principal supply; a mixed supply of two or more supplies supplied together is treated and taxed as the supply within the mixture that attracts the highest rate of tax.
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