IN THE SUPREME COURT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an Appeal in terms of Article 128(2) of the Constitution of the Democratic Socialist Republic of Sri Lanka.

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

Appellant Vs SC/Appeal /145/2023 SC/SPL/LA/254/2022 Lignocell (Pvt) Ltd., CA/Tax/16/2017 No. 400, Deans Road, Tax Appeal Commission No Colombo 10.

TAC/IT/028/2015 Respondent And then Between Commissioner General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 02.

Appellant-Petitioner Vs.

Lignocell (Pvt) Ltd, No. 400, Deans Road, Colombo 10.

Respondent-Respondent Chas. P. Hayley and Company (Private)

Limited, No. 400, Deans Road, Colombo 10.

Substituted Respondent-Respondent AND NOW BETWEEN Commissioner General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 02.

Appellant - Appellant Vs.

Lignocell (Pvt) Ltd., No. 400, Deans Road, Colombo 10.

Respondent- Respondent Chas. P. Hayley and Company (Private)

Limited, No. 400, Deans Road, Colombo 10.

Substituted Respondent- Respondent Before: Jayantha