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

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% b

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