JUDGMENT Ravi Malimath, A.C.J. - Heard learned counsels. 2. For the reasons assigned, the delay of 192 days in filing the revision is condoned. Delay condonation application (CLMA No.17842 of 2018) is disposed off. 3. Learned brief holder appearing for the revisionist, submits that the question of law that arises for consideration in this revision as to whether the goods attract tax @4% or 12.5%, is since answered in favour of the assessee for previous year namely 2008-09 in the case of the assessee itself. Therefore, for the present year in question namely 2009-10, the same requires to be applied. 4. We have heard learned counsels. 5. On considering the contentions, we are of the considered view that no substantial question of law arises for consideration in this revision. The position of law has since been answered in favour of the assessee in the previous year 2008-09, therefore, the same cannot change for the next year. Hence, we do not find any good ground to entertain this revision. 6. The revision is dismissed.