(1.) THE questions referred for opinion of this court are :
(2.) TAXATION Case No. 123 of 1975 relates to the assessment year 1969-70. TAXATION Cases Nos. 124 to 126 of 1975 relate to the assessment years 1966-67, 1967-68 and 1968-69. The assessee is a co-operative society registered under the Bihar and Orissa Co-operative Societies Act. Its objects, amongst others, were the following :
(3.) WITH those observations, the Supreme Court answered the reference in favour of the Department and against the assessee.