A. N. GUPTA, J. - (1.) The applicant deals in the manufacture and sale of cement pipes. For the assessment year 1980-81, it disclosed taxable turnover of Rs. 2,99,930. 40. Its account books were rejected and total turnover was enhanced by the assessing authority by Rs. 1,00,000. On appeal by the applicant, the first appellate authority reduced the enhancement by Rs. 70,000. Thereafter the Revenue preferred second appeal before the Sales Tax Tribunal which by its impugned order dated August 27, 1987, restored the best judgment assessment made by the assessing authority. It is against this order that the present revision has been filed. It was first contended by Sri Rajesh Kumar, learned counsel for the applicant that the appeal of the Revenue before the Sales Tax Tribunal was barred by time. The Sales Tax Tribunal has found that the service of the order of the first appellate authority, was made on the State representative on March 6, 1986, and therefore, it was within time as it was filed on March 29, 1986. The limitation for filing second appeal before the Tribunal was six months at the relevant time which starts to run from the date of the service of the order appealed against. Proviso to sub-rule (9) of rule 68 of the U. P. Sales Tax Rules, 1948, lays down that the service on the State Representative shall be deemed to be service on the Commissioner. The Tribunal has also taken the same view and, therefore, there is no error in the judgment of the Tribunal and as such this argument has no force. Lastly the restoration of the quantum made by the Sales Tax Tribunal was challenged. A perusal of the order of the first appellate authority shows that it gave absolutely no reason whatsoever for reducing the enhancement by Rs. 70,000. On the other hand the Tribunal has gone into great details as to why the best judgment assessment made by the assessing authority be restored. There seems to be no error in the view taken by the Tribunal. In any case it is a finding of fact and no question of law is involved. The revision has no force and is dismissed accordingly. Application dismissed. .;