Unilever Sri Lanka Limited v. Commissioner General of Inland Revenue – CA TAX/0004/2013-2022

The case between Unilever Sri Lanka Limited and Commissioner General of Inland Revenue addressed the issue of determining whether contractual arrangements with third‐party manufacturers established Unilever Sri Lanka Limited as the manufacturer for VAT purposes and whether the assessments for the relevant taxable periods were made within the statutory time limits. The matter involved an analysis of whether strict oversight and control over manufacturing processes could qualify as manufacture under the VAT Act and whether the timing of the assessment, rather than the serving of a notice, triggered the time bar. Reliance was placed on the statutory provisions and relevant precedents to conclude that the assessment was valid and that the interpretation of the manufacturer test was consistent