JUDGMENT Bharati Sapru, J. -- Heard learned Standing Counsel for the revisionist and Sri Vishwjit, who has entered appearance on behalf of the assessee. 2. Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2005-06 (Central) against the order of the Tribunal dated 12.01.2011. The question of law referred to is hereunder: - "Whether under the facts and circumstances of the case, the Trade Tax Tribunal as was legally justified in recording the findings that a dealer was not liable to tax on the adjustment of Rs.20 Lakhs towards purchase of ultra sound machine as old machinery was exchanged while making purchases of ultra sound machine ?" 3. The question is answered in favour of the assessee and against the department in view of decision of this Court in the case of M/s Durga Metal Works Private Limited, Gorakhpur v. Commissioner of Sales Tax reported in 2003 UPTC 903 where in this Court has taken a view that the sale and supply of new utensils in exchange of old utensils and amount recovered for labour charges does not amount to sale. Similarly in the case of ultrasound machines where the old machines were replaced by the new machines no tax was leviable on the adjusted amount. 4. In view of the above, the question of law is answered in favour of the assessee and against the department. No other question was argued. 5. This revision has no merit, it is dismissed. No costs.