Reckitt Benckiser (Lanka) Limited vs. Commissioner General of Inland Revenue – CA/TAX/14/2020-2024

In the case between Reckitt Benckiser (Lanka) Limited and the Commissioner General of Inland Revenue, the court addressed whether determinations of the Tax Appeals Commission and the Commissioner General were time-barred, the propriety of statutory delegation and acknowledgment in tax appeals, and the classification of the appellant as a manufacturer under the Value Added Tax Act No. 14 of 2002. It was held that statutory deadlines for review and determination were not met, appropriate procedures for delegation and acknowledgment had not been followed, and the appellant was not to be classified as a manufacturer for VAT purposes. The principle reaffirmed is that statutory time limits and mandatory procedures under the VAT Act are to be strictly observed, and brand owners operating under co