JUDGMENT Bharati Sapru, J. -- Heard learned Standing Counsel for the State and Sri Shubham Agrawal, learned Counsel for the assessee. 2. This revision has been filed by the State for the assessment year 2010-11 against the order of the Tribunal dated 30.8.2014. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case the COMMERCIAL TAX TRIBUNAL was legally justified in holding that the entry tax is not leviable on the entry of raw material being brought into a local area for consumption in manufacturing of a new commodity but is a leviable on the use of that manufacturing commodity in that local area?" 2. The question of law has been decided by this Court in the case of Commissioner Commercial Tax, Lucknow v. S/S Marino Industries Ltd reported in 2015 UPTC 87 wherein this Court has taken into consideration the finding of fact that the dealer was a manufacturer of laminated sheets using craft paper as raw material and not for packaging purposes and, therefore, the contention of the State has not been accepted by the Tribunal as it is only the goods specified in the schedule as notified by the State Government, which is liable to be levied with entry tax. 3. The goods as specified in the Notification specifically provide for paper for packing purposes and, therefore, that would not include the paper, which is being used as raw material. The question of law is, therefore, decided in favour of the assessee and against the revenue. 4. This revision has no merit, it is dismissed. No costs.