M. C. AGARWAL, J. - (1.) These are revisions under section 11 of the U. P. Sales Tax Act, 1948, are directed against an order dated August 23, 1988 passed by the Sales Tax Tribunal, Dehradun, whereby it allowed the assessee's appeal for the assessment years 1975-76 and 1976-77. So far as the assessing officer is concerned, he has made no efforts whatsoever, to contact the railways or any of the parties concerned with the matter to find out if there were any facts that could be favourable to the Revenue. On the material that has been referred to by the authorities below the finding by the Tribunal that it was a purchase of cement within the State of U. P. cannot be found fault with and no question of law arises in these revisions and the same are hereby dismissed. Petitions dismissed. .;