Satyanarayana Rao, J.- All that happened in this case was, certain persons who wanted to purchase brass and who were members of a Co-operative Society each contributed some money according to his needs and pooled them for purchasing brass through the agency of the Co-operative Society. The Co-operative Society obtained the brass from Messrs. Gillandars Arbuthnot & Co., and distributed the quantity acquired in proportion to the amount that was contributed by the members for the purchase. There is no element of sale by the Society to the members, and the only part played by the Society was to act as an intermediary between the purchasers and the sellers and therefore, it is impossible to infer from that any element of sale as between the Society and the members. The view taken by the Tribunal therefore is in our opinion correct and these revision petitions are dismissed with costs Rs.250 in T.R.C.No.63 of 1953 only. K.S. ------- Petitions dismissed.