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Judgment
Bharati Sapru, J.—Cause shown is sufficient; delay is condoned.
This revision has been filed by the State for the assessment year 2006-07 against the order dated 10.06.2011 passed by the tribunal.
The question of law referred to is as under:
"(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in jute twine whether imported or not is liable to be tax @ 5%?"
The first appellate authority has noted in its order that the notification with regard to jute twine was modified on 24.2.2005 under which only 5 per cent was to be charged. Accordingly, the tax which was imposed at the rate of 20 per cent was also modified. The order passed by the first appellate authority has also been confirmed by the Tribunal.
In view of the findings recorded by the Tribunal, no question of law arises. I see no reason to interfere with the order of the tribunal. No other question was argued.
The revision is dismissed as above. No costs.
Shri Piyush Agrawal, Advocate has appeared on behalf of the assessee.