Illustrative wording in a civil works composition scheme can include a washable apron construction contract

Where a composition scheme or notification refers to "civil works like" construction, the wording is illustrative rather than exhaustive, so the actual nature of the work must be examined in each case. On the facts, constructing a washable apron at railway platforms, involving laying a cement concrete floor between railway lines, was treated as a civil contract within the scheme. A narrow reading excluding such work from the expression "civil work" was held unjustified, and the assessee's claim under the composition scheme was accepted.

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Issues: Whether construction of a washable apron for railway platforms was a civil work covered by the composition scheme under section 7-D of the U.P. Trade Tax Act, 1948.

Analysis: The composition scheme and the connected notification used the expression "civil works like" and not an exhaustive list. The wording indicated that the listed items were illustrative, and the authority had to examine the actual nature of the work in each case. On the facts, the work consisted of laying a cement concrete floor between railway lines at platforms, supported by the work details and plan filed by the petitioner. A narrow meaning excluding such work from the expression "civil work" was therefore unjustified.

Conclusion: The work of constructing a washable apron was held to be a civil contract covered by the composition scheme, and the rejection of the petitioner's claim on that score was set aside in favour of the assessee.

Ratio Decidendi: Where a tax exemption or composition scheme describes civil works by using the word "like", the enumeration is illustrative and the actual nature of the work must be examined to decide whether it is a civil work covered by the scheme.

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