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 04.05.2010. The questions of law referred to are hereunder: - "a) Whether in the light of the facts and circumstances of the case the Tribunal is legally justified to allow the setoff of the tax paid on purchases of raw material made from the units holding recognition certificate which neither charged nor deposited any tax? b) Whether in the light of the facts and circumstances of the case, the Tribunal is legally justified to allow the set off the purchases made from the new units holding certificate u/s 4A of the U.P. Trade Tax whereas the assessee did not claim any setoff at the time of assessment from the assessing authority? c) Whether in the light of the facts and circumstances of the case the Tribunal is legally justified to allow the exemption from or reduction in rate of tax u/s 4A of the U.P. Trade Tax Act on the central sales made against which no form C/D filed by the dealer before the assessing authority up to the time of assessment?" 2. The Tribunal has recorded findings that there was no doubt that the assessee was entitled to the benefit of both Section 4A and 4B of the Act and accordingly relief has been given to the assessee. 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.