Unilever Sri Lanka Limited v. Commissioner General of Inland Revenue – CA TAX/0023/2019-2022

The case between Unilever Sri Lanka Limited and the Commissioner General of Inland Revenue concerned whether the Tax Appeals Commission’s (TAC) determination was time-barred, the validity of delegated authority in appeal acknowledgments under the VAT Act, the definition of “manufacturer” for VAT exemption eligibility, and whether the TAC’s evidentiary findings or legal conclusions were erroneous. It was determined that neither procedural delay nor delegated acknowledgment invalidated the process, and that the appellant did not qualify as a manufacturer for VAT exemption. All five questions of law were answered in the negative, thereby confirming the validity of the TAC’s decision and dismissing the appeal. This decision affirmed strict interpretation of statutory timelines and evidentiary