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 2004-05 against the order of the Tribunal dated 07.05.2011. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case the Trade Tax Tribunal was legally justified in accepting the claim of the dealer of purchase made on behalf of Ex. U.P. exporter whereas the said claim cannot be established by the dealer on record?" 2. The Tribunal has examined the matter at length and has recorded findings in favour of the assessee that the transactions have been made by the assessee for and on behalf of Ex. U.P. Principals and the documents to establish this had been produced before the authorities. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.