Ejusdem generis limits civil works entry: painting and colouring were held outside the trade tax deduction net.

Deduction of trade tax under section 8-D(1) was confined to payments for works contract liability linked to notified civil works. Applying ejusdem generis and the limiting effect of the word "like", the notification's type No. 6 was read as covering construction-oriented civil works such as buildings, bridges, roads, dams and similar structures. Colouring and painting did not involve the essential element of construction, so they were outside the entry. As a result, deduction from the running bill for painting and colouring works was not permissible.

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Issues: Whether deduction of trade tax under section 8-D(1) of the U.P. Trade Tax Act could be made from the running bill for works of colouring and painting, and whether such works fell within type No. 6 of the notified civil works.

Analysis: Section 8-D(1) requires deduction from payments made to a contractor for works contract liability. The relevant notification treated type No. 6 as "civil works" like construction of buildings, bridges, roads, dams, barrages, sewage, spillways and diversions. Although the description was illustrative, the specified words showed that the genus was civil works of the same nature, with construction as the predominant element. Applying the principle of ejusdem generis and giving effect to the word "like", the scope of the entry could not be expanded to include works of painting and colouring, which did not involve the essential element of construction.

Conclusion: The works of colouring and painting did not fall within type No. 6 of the notification and were not covered by section 8-D(1); deduction from the petitioner's running bill was not permissible.

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