Indal Employees' Co-Operative Society ... vs State Of Orissa And Two Ors. on 8 May, 1968
In the case of Indal Employees' Cooperative Society Ltd. v. State of Orissa reported in (1968) 22 STC 460, the Division Bench of Orissa High Court held the supply of goods by the Cooperative Society to its members is a sale, It has been held that even in the absence of a profit-motive an activity by a cooperative society of supplying goods to its members for a price may be in the nature of trade.