JUDGMENT Bharati Sapru, J. -- This revision has been filed by the State for the assessment year 2010-11 against the order of the Tribunal dated 22.05.2015. The questions of law referred to are hereunder: - "(i) Whether on the facts and in the circumstances of the case, the Commercial Tax Tribunal as well as first appellate authority were legally justified in treating the opposite party dealer hundred per cent export oriented unit in the absence of any certificate issued by the Director General of Foreign Trade? (ii) Whether on the facts and in the circumstances of the case Commercial Tax Tribunal was legally justified in holding the opposite party dealer as hundred per cent export oriented unit inasmuch as the dealer has declared the sale at Rs. 6,16,460/- to the exporter outside the State of U.P. and sale of Rs. 1,28,05,833?- to the exporter situated within State of U.P. and the sales are against form-H?" 2. The Tribunal records in its order that the assessee was entitled to the benefit of Notification dated 22.10.2001 by which certain concessions were being given to export oriented firms. The Tribunal further records that the firm was an export oriented firm and, therefore, was entitled to the benefit of the said notification. 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. 5. Sri M.M. Rai, Advocate has appeared on behalf of the assessee.