JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay is condoned. 2. This revision has been filed by the State for the assessment year 2004-05 against the order dated 9.6.2011 passed by the tribunal. 3. The question of law referred to is as under: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in accepting the declared turnover of purchase of coal with regard to levy of tax u/s 4(6) of the Entry of Goods Act?." 4. The assessee was dealing in cement which was notified on 21.2.2005 as notified goods. Prior to that no entry tax was leviable on the same. The Tribunal has, therefore, come to the conclusion that the assessee was not liable to pay any entry tax prior to 21.2.2005. The view taken by the Tribunal is justified. 5. In view of the findings recorded by the Tribunal, no question of law arises. I see no reason to interfere with the order of the tribunal. No other question was argued. 6. The revision is dismissed as above. No costs. 7. Shri Nitin Kesarwani, Advocate has appeared on behalf of the assessee.