Boro Plus Ayurvedic Cream is a medicated ointment under Entry 41, Schedule II, UPVAT Act

Advertisement Commissioner Commercial Tax Vs Emami Ltd. (Allahabad High Court) Boro Plus Ayurvedic Cream was medicated ointment liable to be taxed at 5% under Entry 41 Schedule II UPVAT Act Conclusion: Boroplus Antiseptic Cream was a ‘medicated ointmnet’ and was liable to be taxed at 5% under ‘drugs and medicines’ in Entry 41 Schedule II in absence of specific evidence including expert opinions, industry standards, etc. to justify the reclassification. Held: Boroplus Antiseptic Cream (BPAC) was assessed at the rate of 14% by AO by categorizing it as an ‘unclas...