JUDGMENT Vipin Sanghi, CJ. - The present revision is directed against the judgment dated 01.02.2022 passed by the Commercial Tax Tribunal, Uttarakhand in Second Appeal No. 15 of 2021 relating to the Assessment Year 2014-15, which was preferred under Sections 25(7) and 56 of the Uttarakhand Value Added Tax Act, 2005. 2. The issue raised in the present Appeal relates to the classification of resin powder. 3. The issue raised by the revisionist is squarely covered by our judgment rendered in Commercial Tax Revision Nos. 41 and 42 of 2022 dated 4th August, 2022. We have dismissed the said revision petitions. The said decision was also followed in CTR No. 52 of 2022. 4. Following the said decisions, we dismiss the present revision petition as well. 5. We may observe that though there is delay of 228 days in filing the present revision petition, but since we are dismissing the revision petition on merits, we are not going into the aspect of delay.