JUDGMENT :- 1. The petitioner has challenged the constitutional validity of the Tamilnadu Electricity (Taxation on consumption) Amendment Act 32 of 1991, being ultra vires to Constitution of India. 2. It is not disputed the Constitutional validity of the Act under challenge, has been upheld by the Hon'ble Supreme Court in the case of Southern Petroleum Industries Corporation Vs. State of Tamilnadu (A.I.R. 2007 SC 1984). 3. In view of the decision rendered by the Hon'ble Supreme Court in respect of the Constitutional validity of the Tamilnadu Electricity (Taxation on consumption) Amendment Act 32 of 1991, this writ petition being without merit is ordered to be dismissed. No costs.