JUDGMENT MRS. BHARATI SAPRU, J. - Heard learned counsel for the Standing Counsel for the revisionist and Sri Bharat Ji Agrawal for the assessee. This revision has been filed by the State under section 11 of the U. P. Trade Tax Act, 1948 for the assessment year 1993-94. The questions of law referred to are as under : (a) Whether the Trade Tax Tribunal was legally justified to hold that for the year in question the dealer was entitled for full exemption from the tax under section 4A of the U.P. Trade Tax Act, 1948 despite the investment of the unit was below 50 crores and from the impugned year, the dealer is entitled for reduction in tax under Notification No. 1093 dated July 27, 1991 ? (b) Whether the order of the Tribunal is based on any proper basis ? The learned standing counsel has filed supplementary affidavit in which he has filed a copy of amended eligibility certificate which was amended on February 9, 1994 and shows that the investment made by the industry was for a sum of Rs. 106.85 crores. Thus the Tribunal has rightly granted the benefit of the notification dated July 27, 1991 under which the petitioner has been granted 100 per cent exemption on account of the fixed capital investment of the unit for more than Rs. 50 crores. In view of the facts and circumstances of the case, no question of law arises and the impugned order of the Tribunal calls for no interference by this court. The revision is dismissed. No costs.