Judgment :- Rajagopalan, J. The assessee was assessed on an alleged turnover of Rs. 91, 491-8-7, which the department authorities and the Tribunal held was of sales of oil cakes to its members. The assessee was a co-operative society. That such transfer of cakes to members would not constitute sales is concluded by the authority : The State of Madras v. Azzaram Brass Manufacturers Association. Besides the co-operative society was a dealer in milk and the distribution of oil cakes could not be brought as an item of business it carried on, even independent of the question, whether the disposal of the oil cakes constituted sales or not. The petition is allowed with costs and the order of the Appellate Tribunal in relation to turnover of Rs. 91, 491-8-7 is set aside. Counsel's fee Rs. 100. Petition allowed.