Whether respondent No. 3 is entitled to deduct trade tax under section 8-D (1) of the U. P. Trade Tax Act (for Short, "the Act") from the running bill of the petitioner who carried on the works of painting and colouring under a works contract dated January 24, 1995 is the question for consideration in this petition.

Briefly, sub-section (1) of section 8-D of the Act states that every person 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 construction of buildings, bridges, roads, dams, barrages, sewage, spillways and diversions. "

Whereas the contention of the petitioner is that the works of colouring and painting are not the works contract within the meaning of "works contract" of type No. 6 or of any other type as specified in a notification dated April 27, 1987, the stand of the respondent is that the contractual activity of the petitioner falls within the works contract of type No. 6 as specified in a notification dated April 27, 1987. The question for consideration is whether the contract of colouring and painting, admittedly carried out by the petitioner, comes within the works contract of type No. 6 as reproduced above. The definition of civil works at serial No. 6 of the notification is illustrative and that is apparent from the word "like" which precedes the words "construction of buildings, bridges, roads, dams, barrages, sewage, spillways and diversions". The submission of the Standing Counsel is that when contract of type No. 6 gives illustrative definition of works contract, it will be legally permissible to include works of painting and colouring within the meaning of works contract of type No. 6. No doubt the definition of works contract of type No. 6 is illustrative, but in our opinion that will not include all types of civil works. Type No. 6 of works contract in our view refers to civil works only of the nature which have been stated at serial No. 6 of the notification. This is clear from the principle 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 word redundantly and if that is borne in mind, then the word "like" deserves appropriate meaning and that cannot be rendered as superfluous. Significance of the word "like" therefore, is that civil works only of the nature of the following illustrative works are the works contract at serial No. 6 and not the civil works which are inconsistent to the illustrative words. From the illustrative words occurring in serial No. 6 of the notification, it is manifest that the element of "construction" is predominant and the works not involving that element cannot be said to be civil works in serial