1995 (7) TMI 386

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....rson responsible for making payment to any contractor for discharge of any liability on account of valuable consideration payable for transfer of property in goods in pursuance of works contract, shall at the time of making such payment to the contractor, deduct an amount equal to four per centum of such sum towards part or full satisfaction of the tax payable under this Act on account of such works contract. By Notification No. ST-2-2399/X-9(195)/85-U.P. Act-XV-48-Order-87, dated April 27, 1987, fifteen types of works contracts have been specified. Type No. 6 of works contract as specified in the notification dated April 27, 1987, is relevant for the purposes of this case and that is reproduced below: "(6) Civil works like constructi....

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....iple of ejusdem generis which has to be applied to interpret the civil works as specified at serial No. 6 of a notification dated April 27, 1987. Applying the said principle, it must be held that only those works which are in the nature of the works as specified at serial No. 6 are civil works. The words "civil works" will take their colour and shade from the following words and that has to be given restricted meaning consistent to the illustrative words occurring at serial No. 6 of the notification. The word "like" is significant and that indicates that works of the type which are specifically mentioned at serial No. 6 only are the civil works and not beyond that. Cardinal principle of interpretation is that legislation does not use any wo....