M. C. AGARWAL, J. - (1.) This revision petition under section 11 of the U. P. Sales Tax Act is directed against an order dated May 6, 1989 passed by the Sales Tax Tribunal, Meerut, whereby it allowed the dealer's appeal and held its turnover of ice-cream to be not taxable. I have heard Sri R. D. Gupta, learned Standing Counsel and Sri Piyush Agarwal, learned counsel for the respondent. The dealer deals in ice-cream which is taxable in the hands of a manufacturer or importer. Admittedly, the dealer-respondent is not a manufacturer. According to him he did not import ice-cream from outside Uttar Pradesh and the purchases were made from a manufacturer at Sahidabad. The Tribunal has accepted this contention after a detailed discussion and appraisal of the material on record. Whether the dealer had imported ice-cream or had purchased it within the State of Uttar Pradesh are pure questions of fact and on being taken through the impugned order no legal error in determining these questions of fact has been pointed out. No question of law therefore, arises from the order of the Tribunal. The revision petition has no force and is liable to be dismissed. The revision petition is dismissed with costs. Petition dismissed. .;