How to identify supply as Composite or Mixed supply and their taxability ?
Issue Favourable to Tax Payer ?:- no
Held - There is no dispute that applicant's supplies consist of two or more than two supplies. It is also not in dispute that the supplies are made.....
Issue Favourable to Tax Payer ?:- yes
Held - In the case of transactions of the commodity in question, the Court must also bear in mind that a charger can possibly be purchased separate.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the Assessing Authority, Appellate Authority and the Tribunal rightly held that the mobile/cell phone charger is an accessory t.....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of above entry shows that even part of products mentioned in the Entry was covered therein. When cell phone is sold in a composite.....