Court ruled that agricultural services by cooperatives are not direct agricultural production for social security contribution reduction.

The Supreme Court dismissed the cooperative's request to reduce social security contributions by ruling that services provided to members do not constitute direct agricultural production. The court found that while the cooperative's activities were exempt from income tax, they lacked the essential element of production involving land ownership or management required by tax law. Consequently, the court held that such services do not qualify for the lower contribution rate applicable to direct agricultural producers.