JUDGMENT Bharati Sapru, J. -- This revision has been filed by the revisionist-State for the assessment year 2010-11 against the order of the Tribunal dated 09.10.2015: - "(i) Whether on the facts and in the circumstances of the case, Commercial Tax Tribunal was legally justified in holding that survey conducted by special investigation branch on 27.2.2011 was not in accordance with law and cannot be relied on ? (ii) Whether on the facts and in the circumstances of the case, Commercial Tax Tribunal was legally justified in deleting the amount of entry tax on the evaded turnover on sales as assessed by the assessing authority?" 2. The Tribunal has recorded findings that the survey conducted by the special investigation branch on 27.02.2011 was not in accordance with law and, therefore, has not relied upon it. In these circumstances the entry tax has been deleted. 3. It is the contention of the department that since the first appellate Court had remanded the matter for fresh decision, they had not challenged its findings but when the assessee filed a second appeal there is no doubt that the department was contesting and the Tribunal after examining the matter has come to the conclusion that the survey was not properly conducted. 4. In view of the findings recorded by the Tribunal, which is after giving to the department a fair opportunity of hearing it cannot be said that the order passed by the Tribunal is arbitrary or illegal. 5. There is no merit in this revision, it is dismissed. No costs. 6. Sri Piyush Agrawal, Advocate appears on behalf of the assessee.