Section 5(5) in The Kerala General Sales Tax Act, 1963
(5)Where the sale or purchases of goods contained in any containers or packed in any packing materials is exempt from tax, then, the sale or purchase of such containers or packing materials shall also be exempt from tax.Explanation. - For the purposes of sub-section (4) and subsection (5), the word "containers" includes gunny bags, tins, bottles or any other containers.
