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 1998-99 against the order of the Tribunal dated 05.02.2011. The question of law referred to is hereunder: - "Whether on the facts and in the circumstances of the case the Tribunal was legally justified in granting exemption under notification no.303 dated 01.02.1989 treating the cloth sold by the dealer as water proof whereas the dealer has sold laminated HDPE Filter Cloth?" 2. The Tribunal has recorded findings of fact that the assessee was trading in water proof HDPE cloth and, therefore, has granted it exemption under the Notification no.595 dated 06.04.2009. 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.