What version of Tailwind CSS are you using?

For example: v3.4.7

What build tool (or framework if it abstracts the build tool) are you using?

tailwindcss standalone executable 3.4.7

What version of Node.js are you using?

N/A, using standalone

What browser are you using?

Firefox 127

What operating system are you using?

MacOS

Reproduction URL

https://github.com/pokonski/tailwind-minify-nesting/tree/master

Describe your issue

Minification breaks nested rules and flattens them:

Source file

.parent { & .child { @apply text-blue-500; &:not([href]) { @apply text-red-500; } } }

Running tailwindcss -i source.css -o build.css outputs working CSS:

.parent { & .child { --tw-text-opacity: 1; color: rgb(59 130 246 / var(--tw-text-opacity)) } & .child { &:not([href]) { --tw-text-opacity: 1; color: rgb(239 68 68 / var(--tw-text-opacity)) } } }

But running tailwindcss -i source.css -o build-min.css -m outputs broken CSS with missing nested rules:
(formatted by me for readability)

.parent { & .child { --tw-text-opacity: 1; color: rgb(239 68 68/var(--tw-text-opacity)); color: rgb(59 130 246/var(--tw-text-opacity)) } }