ORDER M. JAICHANDREN, J. - Heard Mr. S. Karunakar, the learned counsel appearing on behalf of the petitioner and Mr. Pala Ramasamy, the learned Special Government Pleader appearing on behalf of the respondents. By consent of both the parties, the writ petition is taken up for final hearing and disposal. This writ petition has been filed, praying for a writ of certiorari, to call for the records on the file of the second respondent in TIN No. 33204802500/2007-08, dated August 5, 2009, and quash the same as illegal, arbitrary and without jurisdiction. The learned counsel appearing for the petitioner had stated that he is a dealer in computers and computer peripherals, printers and their parts and accessories, including printer cartridges, ink cartridges and toner cartridges. The impugned order has been issued on the basis of the clarification issued by the first respondent, dated November 19, 2007. In accordance with the clarification issued by the first respondent, the second respondent, by her impugned order, dated August 5, 2009, had levied 12.5 per cent, as value added tax, under the Tamil Nadu Value Added Tax Act, 2006, even though the rate of tax has to be paid by the registered dealers, under the Tamil Nadu Value Added Tax Act, 2006, as specified under item 68 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, at four per cent. The learned counsel for the petitioner had further stated that the levying of value added tax to printer cartridges, ink cartridges and toner cartridges, at 12.5 per cent, is arbitrary, illegal and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006. Per contra, the learned Special Government Pleader appearing on behalf of the respondents, had submitted that the issue raised for consideration in the present writ petition is the subject-matter, in W.P. No. 4042 of 2008, pending before the Principal Bench of the Madras High Court. The Principal Bench, by an order, dated February 16, 2008, made in M.P. No. 2 of 2008, in W.P. No. 4042 of 2008, had issued an order of interim injunction restraining the respondents therein, who are the authorities dealing with commercial taxes, from levying value added tax at 12.5 per cent on similar goods, as sold by the assessee. The Principal Bench, by an order, dated February 16, 2008, made in M.P. No. 2 of 2008, in W.P. No. 4042 of 2008, had issued an order of interim injunction restraining the respondents therein, who are the authorities dealing with commercial taxes, from levying value added tax at 12.5 per cent on similar goods, as sold by the assessee. The learned Special Government Pleader appearing for the respondents had also submitted that the petitioner ought to have preferred an appeal to the appellate authority, as provided under section 52 of the Tamil Nadu Value Added Tax Act, 2006. The learned counsel appearing on behalf of the petitioner had not refuted the submissions made by the learned Special Government Pleader appearing on behalf of the respondents. In view of the submissions made by the learned counsel appearing for the parties concerned, the writ petition is disposed of with the observation that it is open to the petitioner to file an appeal against the impugned proceedings, invoking section 52 of the Tamil Nadu Value Added Tax Act, 2006. On preferring an appeal by the petitioner to the appellate authority, as provided under the said provision, the appellate authority is to consider the interim order passed by the Principal Bench of the Madras High Court, dated February 16, 2008, made in M.P. No. 2 of 2008, in W.P. No. 4042 of 2008, and pass appropriate orders thereon, with regard to the tax at four per cent, instead of at 12.5 per cent on the goods sold by the petitioner - assessee. However, with regard to the other aspects of the impugned order, the appellate authority is to consider the same and pass appropriate orders thereon, on merits and in accordance with law. The petitioner is directed to prefer the appeal, within one week from the date of receipt of a copy of this order. With the above observations, the writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are also closed.