McLarens Lubricants (Pvt) Ltd v. Commissioner General of Inland Revenue – CA TAX/0026/2019-2023

In the case between Lanka Marine Services (Pvt) Ltd (Appellant) and the Commissioner General of Inland Revenue, Department of Inland Revenue (Respondent), the court addressed whether a tax assessment made on 27th November 2013 for the year of assessment 2010/2011 was time-barred under Section 163(5)(a) of the Inland Revenue Act, and whether the sale of marine bunker fuel constituted an export eligible for tax exemption under Sections 42 and 51. It was held that the assessment was time-barred, emphasizing the temporal limitations outlined by statute and relevant amendment acts. However, the court also determined that the Appellant’s sale did not satisfy the statutory requirements to qualify as an export, focusing on the absence of required documentation and statutory interpretation, thereby