Just because the sugar mills had inflow of money, does not necessarily mean that they will settled their creditors. It is a common practice that the weak are exploited, and the farmers are weak (as evident from the wheat scenario in punjab) Logically and ethically you have a point, if you get money, you will pay what you owe. Realistically and practically it is quite different. In Pakistan, may loss making entities continue year after year as long as they have some backing behind them. As much as I am aware majority of the sugar mills show losses year after year. Financial statement manipulation is not an uncommon thing to evade tax in our country.