Section 16(2A) in West Bengal Value Added Tax Act, 2003
(2A)When taxable goods are sold together with containers or packing materials, notwithstanding anything contained in sub-section (2) , the rate of tax applicable to such containers or packing materials, as the case may be, shall be the same as that applicable to the goods contained, or packed, and the sale price of the containers or packing materials, whether shown separately or not, shall be included in the sale price of the goods.
