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 2000-01 against the order of the Tribunal dated 29.12.2010.The question of law referred to is hereunder: - "Whether on the facts and circumstances of the case, the Tribunal was legally justified in setting aside the order passed u/s 21 whereas dealer was liable to tax u/s 3F of the U.P. Trade Tax Act on rental received by him from the consumer for use of telephone instrument which fact was not considered by the assessing officer while passing the assessment order?" 2. The Tribunal has recorded findings of fact with regard to the use of handsets and their rentals received by the BSNL and has come to the conclusion that they are not liable to be taxed under Section 3F of the U.P. Trade Tax Act. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question of law was argued. 4. This revision has no merit, it is dismissed. No costs. 5. Sri Subodh Kumar, Advocate has appeared on behalf of the assessee.