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    <title>SUPPLY OF GOODS AND CONSUMABLES TOGETHER NOT A COMPOSITE SUPPLY</title>
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    <description>The AAR classified electroInk supplied with ancillary consumables as a mixed supply and a continuous supply, fixing time of supply as the earlier of invoice date or receipt of payment and value as the transaction value reflected in the invoice. The AAAR confirmed that the components are mutually necessary yet not subordinate to a principal supply, that supplies follow independent usage cycles, and that absence of industry practice for natural bundling supports mixed-supply treatment rather than a composite-supply characterisation.</description>
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      <description>The AAR classified electroInk supplied with ancillary consumables as a mixed supply and a continuous supply, fixing time of supply as the earlier of invoice date or receipt of payment and value as the transaction value reflected in the invoice. The AAAR confirmed that the components are mutually necessary yet not subordinate to a principal supply, that supplies follow independent usage cycles, and that absence of industry practice for natural bundling supports mixed-supply treatment rather than a composite-supply characterisation.</description>
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