ORDER Heard learned standing counsel and Sri M. M. Rai for the assessee. This revision under Section 11 of the U.P. Trade Tax Act has been filed by the revisionist State for the assessment year 1989-90 against the order dated 18-1-2006 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 justified in holding that mixture of cream milk powder and while butter in milk does not change the characteristic of milk which is exempt under the Act ?" The Tribunal has recorded a finding of fact that the mixing of cream milk powder and butter in milk does not change the characteristic of the milk, which is exempt under the U.P. Trade Tax Act. In view of the above, the order of the Tribunal is justified. No question of law arises. I see no reason to interfere with the order of the Tribunal. The revision is dismissed as above. No costs.