Asia Pacific Institute of Information Technology Lanka (Pvt) Ltd vs. The Commissioner General of Inland Revenue – CA TAX/0024/2014-2023

The case between Asia Pacific Institute of Information Technology Lanka (Pvt) Ltd. and the Commissioner General of Inland Revenue concerned the issue of whether the Appellant qualified for exemption from Value Added Tax (VAT) as an “Educational Establishment” under section 83 of the VAT Act. It was held that VAT exemption is contingent on the provision of vocational or practical training and does not require registration under the Tertiary and Vocational Education Act. The decision reaffirmed that the statutory requirements for VAT exemption may be satisfied if the entity conducts genuine vocational or practical training, irrespective of registration status under related statutes. This outcome relied upon interpretation of both the VAT Act and the Tertiary and Vocational Education Act, cla