35. Single and multiple supplies.—

Where a supply consists of more than one element, tax shall be imposed in the following manner‚ namely-

(a) every supply shall generally be regarded as distinct and independent;

(b) a supply consisting of the characteristics of a single supply from an economic point of view shall not be artificially split;

(c) the essential features of a transaction shall be ascertained to determine whether the supply is single or more than one distinct supply;

(d) the supply, if constituted with one or more elements, shall be a single supply, and other elements shall be regarded as part of such a single supply;

(e) a supply shall be regarded as ancillary to a principal supply, if it is not considered as the principal matter by the recipient himself, but merely as a means for better enjoyment of the principal supplied matter.