Section 14(1)(h) in Tamil Nadu Co-operative Societies Rules, 1988
(h)"processing society" means a society which has as its principal object the undertaking of the processing, such as ginning, spinning, crushing, decorticating, pressing, finishing, hulling or curing the produce or other raw materials of its members or for the benefit of its members and includes any society which has as its principal object the provision of facilities for the operation of a processing society;