How to identify supply as Composite or Mixed supply and their taxability ?
TRT-2025-1155

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.....

TRT-2025-358

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.....

TRT-2025-357

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.....

TRT-2025-1157

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.....