Section 3(7) in Tamil Nadu Value Added Tax Act, 2006
(7)Where the sale of goods, packed in any container or packed in any packing material, in which such goods are packed, is exempt from tax, then the sale of such containers or packing materials shall also be exempt from tax.Explanation. - For the purposes of sub-sections (6) and (7), "containers" include gunny bags, tins, bottles and any other containers.
