JUDGMENT Pankaj Mithal, J. -- Heard Sri B.K. Pandey, learned Standing Counsel for the applicant revisionist. 2. These revisions relate to the assessment year 2010-11 U.P. V.A.T. Act, 2008, assessment year 2010-11 Central Sales Tax Act and 2010-11 U.P. Tax on Entry of Goods into Local Areas Act, 2007. 3. The assessing authority assesses the opposite party for the relevant year on the basis of an average of 14 hours of working day. In appeal the average working hours on the basis of the material on record was taken to be 8 hours per day and this finding of the first appellate authority has been affirmed by the Tribunal. 4. The determination of the average working hours and the assessment of the tax accordingly, is a matter of fact which does not give rise to any question of law worth adjudication in this revision. 5. Since the assessment of tax for the relevant year under the U.P. V.A.T. Act as upheld by the Tribunal is accepted, the consequential orders of the Tribunal in respect of Central Sales Tax Act and the Entry Tax Act are also to be upheld. 6. Accordingly, I find no merit in these revisions and the same are dismissed.