Rate of Tax on Packing Material Sold with Goods

Rate of tax on packing material sold with goods
Notwithstanding anything to the contrary in this Act, where goods are sold or purchased together with packing materials, the sale or purchase of the packing material shall
(a) be liable to tax at the rate applicable to the sale or purchase of the goods sold or purchased together with such packing material;
(b) not be liable to any tax, if the sale or purchase of such goods is exempt from tax at the hands of the dealer;