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 2005-06 against the order of the Tribunal dated 31.12.2010. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case, the Trade Tax Tribunal as was legally justified in affirming the order passed by the first appellate authority accepting the claim of dealer on the ale of T.V. remote control treated the same as @ 4% T.V. components whereas the said item is liable to tax @ 8% as electronic goods?" 2. The Tribunal has examined the matter at length and has come to the conclusion that the remote controls being manufactured by the assessee are integral part of the television set and can be said as a parallel arrangement for the operation of the television set. It is not as if to say that it can be used for other purposes such as opening doors, vehicles, for use in air conditioners or other things, which uses remote controls. The remote control being made by the assessee specifically designed to work and control the television set alone and in view of this the Tribunal has rightly come to the conclusion that they are liable to be charged @ 4% as television component and cannot be treated to be an electronic good. 3. In view of the examination made in detail and the function of the remote control, the conclusion drawn by the Tribunal is correct, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.