Commissioner General of Inland Revenue vs. Ranweli Holiday Village Ltd – sllr 2021 volume 3 page 398

In Commissioner General of Inland Revenue v. Ranweli Holiday Village Ltd, the court considered whether the Respondent’s Ayurvedic Centre qualified for a VAT exemption under item (xii) of paragraph (b) of Part II of the First Schedule to the VAT Act. The dispute centered on interpreting statutory definitions such as “medical institution,” “professionally qualified persons,” and “healthcare services” under the VAT Act and the Ayurveda Act, as well as evaluating whether contractual and operational arrangements indicated that the Centre was being run by a qualified practitioner or the corporate Respondent. The court held that the Ayurvedic Centre was operated by the Respondent rather than by a licensed medical institution or a professionally qualified person, and therefore did not qualify for