Boro Plus Ayurvedic Cream Is Medicated Ointment, Taxable At 5% Under Entry 41 Schedule II UPVAT Act: Allahabad High Court

The Allahabad High Court ruled that Boro Plus Ayurvedic cream qualifies as a medicated ointment, taxable at 5% under the Uttar Pradesh Value Added Tax (UPVAT) Act. The court dismissed the state's argument that the product should be taxed at a higher rate applicable to cosmetics, emphasizing the medicinal properties and intended use of the cream. This decision clarifies the tax classification of products with both cosmetic and medicinal uses, reinforcing the importance of accurate categorization for tax purposes.