Rajagopalan, J.-The assessee was assessed on an alleged turnover of Rs.91,491-8-7, which the departmental 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)1. 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. K.S. ----- Petition allowed.