JUDGMENT Bharati Sapru, J. -- This revision has been filed by the State for the assessment year 2015-16 against the order of the Tribunal dated 22.12.2015. The question of law referred to is hereunder: - "(i) Whether under the facts and in the circumstances of the case the Commercial Tax Tribunal was legally justified in holding that the truck was going for transshipment in the godown of M/s Jharkhand Bengal Freight Carrier and Maa Annapurna Transport situate in 'no mens land' to the contrary specific finding has been recorded by the authority u/s 48 (7) that the goods have been detained in between Transport Nagar and Rajendra Nagar? (ii) Whether under the facts and in the circumstances of the case the Commercial Tax Tribunal was legally justified in directing for the release of the goods without any security?" 2. By the order dated 22.12.2015 the goods seized from the dealer have been released without furnishing any security. The Tribunal records in its order that the bills, bilties and documents were found relating to the transactions from outside the State to outside the State, only an entry has been made in 'no mens land' in U.P. 3. In view of the findings recorded by the Tribunal, no question of law arises. The order passed by the Tribunal releasing the goods without any security is justified in the facts and circumstances of the case. I see no reason to interfere in the order passed by the Tribunal. 4. This revision has no merit, it is dismissed. No costs. 5. Sri Ashok Kumar, Advocate has appeared on behalf of the dealer.