JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 1999-2000 against the order of the Tribunal dated 29.12.2010. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case, the Trade Tax Tribunal was legally justified in affirming the order passed by the first appellate authority imposing tax liability on the sale of blood bag as medicine @ 7.5% and not as unclassified item @ 10%?" 2. The Tribunal has examined the matter at length and has affirmed the order passed by the first appellate authority and has fixed tax liability @ 7.5% on the sale of blood bags as medicine and not as unclassified item @10%. The reason being that the anticoagulants and some other medicines are available inside the blood bag, which are the medicines to preserve the human blood. It has a specific purpose and the purpose is medicinal, therefore, the Tribunal has come to the conclusion that the blood bag is qualified as medicine and is charged @ 7.5%. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. This revision has no merit, it is dismissed. No costs.