https://www.taxtmi.com/caselaws?id=158491 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. en-us Fri, 28 Jul 1995 00:00:00 +0530 Tue, 29 Oct 2013 16:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158491 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. Case-Laws VAT and Sales Tax Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158491