IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an appeal by way of Stated Case on a question of law for the opinion of the Court of Appeal under and in terms of Section 11A of the Tax Appeals Commission Act, No. 23 of 2011 (as amended).

Mclarens Lubricants (Pvt) Ltd, No.193, Dr. Danister De Silva Mawatha, Colombo 08.

APPELLANT CA No. CA/TAX/0026/2019 Tax Appeals Commission No. TAC/IT /013/2016 v.

Commissioner General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A, Gardiner Mawatha, Colombo 02.

RESPONDENT BEFORE : Dr. Ruwan Fernando J. &

M. Sampath K. B. Wijeratne J.

COUNSEL : Neomal Gunawardena AAL., instructed by Nalin Samarakoon for the Appellant.

F. Jameel, SASG, P.C. with N.

Wigneshwara DSG & Dr. Charuka Ekanayake for the Respondent.

W RITTEN SUBMISSIONS : 27.01.2022 (by the Appellant)

23.02.2022 (by the Respondent)

ARGUED ON : 02.12.2021 DECIDED ON : 19.05.2022 M. Sampath K. B. Wijeratne J.

Introduction The Appellant, Lanka Marine Services (Pvt) Ltd, is a limited liability company incorporated in Sri Lanka, engaged in the business of importing, manufacturing, and distributing lubricants.

The Appellant submitted its return of i