made across the Bar, without any affidavit of any responsible official and without disclosure of the material based on which such a stand is taken by the Revenue. It cannot be that merely because of some inconvenience to the Revenue officials and its Advocates that this statement is loosely and casually made across the Bar. Then, the impression that is given to this Court is that the Revenue selects dealers for favourable treatment. If the MVAT regime is known to this official, then, in several references arising out of the Bombay Sales Tax Act, 1959 (Old Law) why such a stand or approach is not taken has never been clarified to us. It gives an impression to the common public that a co-operative sugar factory and being controlled by a political outfit in power or a particular entity therein, that from the tax regime it should be released or some concession or relaxation be given to it. Such an impression is given simply because co-operative sugar factories are more or less in the co-operative sector and predominantly. The co-operative societies having on their managing committees and their Board, the representatives of the people either elected as Members of Legislative Assembly
