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Judgment
Vinod K. Sharma, J.—The Petitioner has invoked the writ jurisdiction of this Court under Article 226 of the Constitution of India, to challenge the clarification, dated 12.03.2007, addressed to Tvl. Aurofood Private Limited, pointing out that ''Ada'' and ''Vermicelli'' were taxable at 12.5% under Part-C of Schedule-II of Tamil Nadu Value Added Tax, 2006, w.e.f. 01.01.2007.
The only ground on which the clarification is challenged by the Petitioner, is that on an earlier occasion, vide letter D. Dis./Acts Cell-V/23842/95, dated 18.04.1995, addressed to the Petitioner, it was clarified that ''Vermicelli'' and ''Vermicelli Ada'' were one and the same item, whereas by way of subsequent impugned notification, this clarification is sought to be modified/done away with.
The contention is misconceived.
The impugned clarification deals with ''Ada'' and ''Macroni'' which has nothing
The clarification is also not addressed to the Petitioner nor the Petitioner is manufacturer of ''Ada'' or ''Macroni''. Therefore, the Petitioner has no locus standi to challenge the clarification, address to a third party.
The Writ Petition being totally misconceived is ordered to be dismissed.
Consequently connected Miscellaneous Petition is dismissed.
No costs.