Co-operative society exemption: full business profits relief for primary milk societies supplying designated buyers under amended Section 80P. Amendment substitutes clause (b) of sub section (2) of Section 80P to provide that, in the case of a primary co operative society supplying milk raised by its members to a federal milk co operative society, the Government or a local authority, or a government company or statutory corporation engaged in supplying milk to the public, the whole of the amount of profits and gains of such business is covered.