“storage building”, in relation to any agricultural co–operative, means –

 

(a)     a building which is at any relevant time or during any relevant period wholly or mainly used by such co–operative for storing or packing pastoral, agricultural or other products produced by such co–operative’s members or for carrying on therein any primary process in respect of such products; or

 

(b)     a structure of a permanent nature which is at any relevant time or during any relevant period wholly or mainly used by such co–operative in connection with the fattening of livestock on behalf of the members of such co–operative:

 

Provided that for the purposes of this definition the members of a central co–operative agricultural company or central farmers’ special co–operative company or federal co–operative agricultural company or federal farmers’ special co–operative company, as defined in the Co–operative Societies Act, 1939, shall be deemed to include the members of any agricultural co–operative which itself is a member of such company.