2005 (7) TMI 2

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.... Sago manufacturers. The co-operative has its own premises where its members bring sago consignments for sale. The consignments are brought and put for auction and thus, disposed of. Pending sale, co-operative also advances funds to its members against consignments brought and kept for sale. 2.Under the impugned order, it has been held that the appellant's services to its members are in the nat....

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....itself and no forwarding to a buyer takes place. Learned Counsel for the appellant submits that none of the ingredients of clearing and forwarding exists in the present case and demand is unjustified. 4.In the facts and circumstances of the case, a question can arise whether a co-operative society and its members have separate existence. If it is one and the same, there is no question of provid....