https://www.taxtmi.com/caselaws?id=162490 For VAT purposes, a distance-learning package must be characterised by its essential economic features as a whole. Where written study materials are central to the way the education is delivered, they form part of a single integrated educational supply rather than a separate supply of books. The transaction should not be mechanically split into distinct elements merely because different components can be described separately. On that analysis, the package was treated as a single exempt supply of education, not a distinct zero-rated supply of books. en-us Wed, 12 Oct 2005 00:00:00 +0530 Fri, 28 Feb 2014 12:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162490 For VAT purposes, a distance-learning package must be characterised by its essential economic features as a whole. Where written study materials are central to the way the education is delivered, they form part of a single integrated educational supply rather than a separate supply of books. The transaction should not be mechanically split into distinct elements merely because different components can be described separately. On that analysis, the package was treated as a single exempt supply of education, not a distinct zero-rated supply of books. Case-Laws VAT and Sales Tax Wed, 12 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162490