Asia Pacific Institute of Information Technology Lanka (Pvt) Ltd Vs The Commissioner General of Inland Revenue – CA TAX/0005/2014-2022

The case between Asia Pacific Institute of Information Technology Lanka (Pvt) Ltd (Appellant) and the Commissioner General of Inland Revenue and the Department of Inland Revenue (Respondent) addressed the issue of whether the Appellant qualified as an “Educational Establishment” entitled to Value Added Tax (VAT) exemption under the VAT Act, specifically by providing “vocational or practical training.” The court held that the Appellant was entitled to the VAT exemption, determining that the Appellant met statutory requirements by furnishing sufficient evidence of practical training and did not require registration under the Tertiary and Vocational Education Act for this purpose. The principle of “specialia generalibus derogant,” and the approach of reading relevant statutes “in pari materia