Where appellant is a dealer in whose name a license to sell S.K. Oil to ration card holders under Public distribution system, since, appellant makes a single supply of service as agent to state government by way of distributing S.K. Oil to ration card holders, said service provided by appellant does not qualify as composite supply – Chanchai Saha v. State of West Bengal – [2024] 161 taxmann.com 315 (AAAR-WEST BENGAL)