Section 8(3)(d) in The Central Sales Tax Act, 1956
(d)are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration referred to in [* * *] [The words " clause (a) or" omitted by Act 8 of 1963, Section 2 (w.e.f. 1.4.1963). ] clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c) .