JUDGMENT VIKRAM NATH, J. - Heard Sri B. K. Pandey, learned Standing Counsel for the Commissioner of Trade Tax and Sri Vinod Kumar Agrawal, learned counsel representing the dealer. The Commissioner of Trade Tax has filed this revision under section 11 of the U.P. Trade Tax Act, 1948 ("the Act") against the judgment and order of the Trade Tax Tribunal, Bench III, Varanasi, dated July 1, 2003, whereby the second appeal filed by the dealer was allowed and he was held exempt from tax and further the second appeal filed by the department was dismissed. The dispute relates to the assessment year 1998-99. The question of law sought to be raised is "as to whether the dealer was exempt from tax treating the sale of 'cotton fabric' despite the assessing authority having recorded a finding that the dealer had manufactured 'cotton tapes' having width varying 1/2" onwards". The assessing authority, vide assessment order dated March 30, 2001, relying upon entry 3 of Notification No. 1551 dated May 26, 1997 was of the view that the product manufactured by the dealer would fall in the category of "feeta" and would be taxable. It accordingly imposed a tax of Rs. 65,000. On appeal by the dealer the Deputy Commissioner (Appeal) vide judgment dated August 3, 2001 while partly allowing the appeal was of the view that the product manufactured by the dealer which was more than 30 mm. in width would be exempted under the same category on which the assessing authority had relied as such product would amount to "cotton niwar". It further held that the product manufactured by the dealer of which the width was 18 mm. or less would be taxable as it would fall within the category of "cotton tapes" which was not exempted. It accordingly reduced the tax by Rs. 59,308 and only levied tax of Rs. 5,692. Against the said judgment of the appellate authority two cross second appeals were filed. The Tribunal had allowed the appeal of the dealer and has dismissed as that of the Department. It is clear from the entry referred to above that "cotton niwar" is exempt from tax. It is also not in dispute that the dealer had been manufacturing cotton product. The Tribunal had allowed the appeal of the dealer and has dismissed as that of the Department. It is clear from the entry referred to above that "cotton niwar" is exempt from tax. It is also not in dispute that the dealer had been manufacturing cotton product. There is no basis to challenge the finding recorded by the appellate authority that the major portion of the turnover was covered with "cotton niwar" which was more that 30 mm. in width. The dispute thus, remains with regard to a very small amount of tax at Rs. 5,692. The Tribunal allowed the second appeal of the dealer on the ground that for the last several years, the disputed "cotton tapes" had been held to be "cotton fabric" and had been exempted from the tax. In view of the fact that disputed amount of tax is nominal, I am not inclined to interfere with the judgment of the Tribunal in revisional jurisdiction. The revision is, accordingly dismissed.