1. This appeal is directed against the order of the Employees State Insurance Court, Nagapattinam, in E.S.I.O.P. No. 33 of 1988. The petitioner before the E.S.I. Court is the appellant in this appeal.

2. According to the appellant, the petitioner is a Co-operative Milk Supply Society, registered under the Co-operative Societies Act. The object of the Society was to purchase and sell the milk to the residents of Velipalayam and Nagapattinam. The milk is purchased from cattle owners and sometimes from other societies according to the needs of the customers. Normally the entire milk will be sold every day and if there was any excess milk it will be stored in a cooler for storage and will be sold to the customers. The Society was carrying on business for the past 25 years. In the beginning the number of employees of the Society was very meagre and they worked sometimes in shift system. While so, the E.S.I. Corporation proposed to apply the provisions of the Employees State Insurance Act (hereinafter called “the Act) from December, 1982 and the Society has been paying the contribution regularly. At that time, it was represented by the Inspector of the Corporation that there m