(v)being the expenditure on advertisement by way of signs, art work, painting, banners, awnings, direct mail, electric spectaculars, kiosks, hoardings, [bill boards, display of products] [ Substituted by Act 22 of 2007, Section 38, for certain words (w.e.f. 1.4.2008).] or by way of such other medium of advertisement; [* * *] [ Certain words omitted by Act 21 of 2006, Section 28 (w.e.f. 1.4.2007).]